PAUL A. TESCHNER v. COMMISSIONER

Docket No. 90023.

38 T.C. 1003 (1962)

PAUL A. TESCHNER AND BARBARA M. TESCHNER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 28, 1962.


Attorney(s) appearing for the Case

Paul A. Teschner, pro se.

Seymour I. Sherman, Esq., for the respondent.


TRAIN, Judge:

Respondent determined a deficiency in the 1957 income tax liability of petitioners in the amount of $283.16.

The sole question is whether petitioners are taxable on a prize received by their daughter.

FINDINGS OF FACT.

Some of the facts have been stipulated and are found hereby as facts.

Petitioners Paul A. (hereinafter referred to as Paul) and Barbara M. Teschner are husband and wife. They filed a joint Federal...

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