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ANDERSON v. COMMISSIONER

Docket Nos. 79669, 79670.

20 T.C.M. 697 (1961)

T.C. Memo. 1961-139

William O. Anderson and Glenna Anderson v. Commissioner. J. Irving Anderson and Grace H. Anderson v. Commissioner.

United States Tax Court.

Filed May 17, 1961.

Attorney(s) appearing for the Case

James H. Knecht, Jr., Esq., Statler Center, Los Angeles, Calif., for the petitioners. Marion Malone, Esq., for the respondent.

Memorandum Opinion

VAN FOSSAN, Judge:

Respondent determined deficiencies in the income taxes of petitioners as follows:

  Docket
    No.       Year               Deficiency
  79669       1956 ............  $62,029.02
  79670       1956 ............   62,402.95

The parties stipulated that the only issue in these cases is the year in which funds held back from sale proceeds and placed into a depository account must be included in...

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