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LINEHAN v. COMMISSIONER

Docket No. 71629.

35 T.C. 533 (1960)

CHARLES A. LINEHAN AND MARION S. LINEHAN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 30, 1960.

Attorney(s) appearing for the Case

James D. Dow, Esq., for the petitioners.

Douglas D. Robertson, Esq., and Charles T. Shea, Esq., for the respondent.

WITHEY, Judge:

Deficiencies have been determined by respondent against petitioners for the years and in the amounts which follow:

Year                                   Deficiency

1953 -------------------------------      $268.92
1954 -------------------------------     2,417.81
1955 -------------------------------     1,978.20

The only issue for decision is whether respondent has erred in treating as ordinary income...

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