JACOBS v. COMMISSIONER

Docket Nos. 87791, 87828.

22 T.C.M. 341 (1963)

T.C. Memo. 1963-81

Frances Marie Jacobs v. Commissioner. Rex C. Jacobs and Virginia Jacobs v. Commissioner.

United States Tax Court.

Filed March 20, 1963.


Attorney(s) appearing for the Case

Reymont Paul, Esq., and Elorian Plante, CPA, for the petitioner in Docket No. 87791. J. Bruce Donaldson, Esq., for the petitioners in Docket No. 87828. Ralph W. Eisnaugle, Jr. Esq., for the respondent.


Memorandum Findings of Fact and Opinion

WITHEY, Judge:

The Commissioner has determined deficiencies in the income tax of petitioner Frances Marie Jacobs, hereinafter referred to as Frances, for the taxable years 1957 and 1958 in the respective amounts of $3,373.78 and $3,298.56. The only issue to be decided with respect to the deficiencies is whether respondent has erred in including in her taxable income certain amounts paid her in such years by petitioner...

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