CAVANAGH v. COMMISSIONER

Docket No. 83525.

36 T.C. 300 (1961)

JOHN E. CAVANAGH AND MARY ADELE CAVANAGH, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 18, 1961.


Attorney(s) appearing for the Case

John E. Cavanagh, pro se.

Cyrus A. Johnson, Esq., for the respondent.


WITHEY, Judge:

A deficiency in income tax has been determined by respondent against the petitioners with respect to the taxable year 1956 in the amount of $518.76.

One of the issues raised by the pleadings has been conceded by petitioners. The only remaining issue is whether the respondent has erred in including in petitioners' gross income for that year amounts paid by Lockheed Aircraft Corporation for the transportation of their family and household...

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