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ESTATE OF LONGINO v. COMMISSIONER

Docket Nos. 70617, 70618.

32 T.C. 904 (1959)

ESTATE OF J. T. LONGINO, DECEASED, ROBERT HARVEY LONGINO AND JOHN THOMAS LONGINO, JR., FORMER EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. R. H. LONGINO, MARGARET W. LONGINO (HUSBAND AND WIFE), PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 17, 1959.

Attorney(s) appearing for the Case

J. L. Roberson, Esq., for the petitioners.

George L. Hudspeth, Esq., for the respondent.

MULRONEY, Judge:

The respondent determined deficiencies in the income tax of petitioners for the year 1952 in these consolidated proceedings in the following amounts:

Docket No.                                  Deficiency

  70617 ---------------------------------   $1,096.03
  70618 ---------------------------------    2,063.52

The one issue to be decided is whether $18,740.54, received from the settlement of a claim...

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