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KENNY v. COMMISSIONER

Docket No. 64794.

32 T.C. 748 (1959)

ROSEMARY KENNY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 18, 1959.

Attorney(s) appearing for the Case

Ferdinand Glantzlin, Esq., for the petitioner.

Arthur Pelikow, Esq., for the respondent.

The Commissioner determined a deficiency in income tax against petitioner in the amount of $709.82 for 1952. The sole question is whether $3,000 received by petitioner in 1952 represents taxable income.

FINDINGS OF FACT.

A stipulation of facts filed by the parties is incorporated herein by reference.

Petitioner resides in Newark, New Jersey. She filed her 1952 Federal income tax return with the district director...

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