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BOWYER v. COMMISSIONER

Docket No. 69487.

33 T.C. 660 (1960)

WREN BOWYER AND JEANNE BOWYER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 12, 1960.

Attorney(s) appearing for the Case

Carmon C. Harris, Esq., for the petitioners.

David E. Mills, Esq., for the respondent.

MULRONEY, Judge:

Respondent determined a deficiency in petitioners' income tax of $3,686.58 for the taxable year 1952 and $3,838.76 for the taxable year 1953. Respondent amended his answer to claim an additional deficiency of $472.58 for the year 1953. The only issue to be decided is whether any portion of $28,361.52, the proceeds received from the sale of copies of a city directory during the year 1953, is includible...

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