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SPRUCH v. COMMISSIONER

Docket No. 75637.

20 T.C.M. 324 (1961)

T.C. Memo. 1961-63

Lawrence Spruch and Grace Marmor Spruch v. Commissioner.

United States Tax Court.

Filed March 6, 1961.

Attorney(s) appearing for the Case

Milton Young, Esq., 595 Madison Ave., New York, N. Y., and Samuel J. Friedman, Esq., for the petitioners. Warren S. Shine, Esq., for the respondent.

Memorandum Opinion

MURDOCK, Judge:

The Commissioner determined a deficiency of $477.76 in the income tax of the petitioners for 1955, and in so doing he added $2,083.40 to income with the explanation that

the amount of $2,583.40 received by you from New York University in the year 1955 constituted compensation for services performed by you, fully taxable as ordinary income within the purview of Section 61 of the Internal Revenue Code of 1954. Inasmuch...

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