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SLATER v. COMMISSIONER

Docket No. 81042.

23 T.C.M. 1000 (1964)

T.C. Memo. 1964-169

Birt E. Slater and Eleanor Slater v. Commissioner.

United States Tax Court.

Filed June 19, 1964.

Attorney(s) appearing for the Case

Sanford M. Stoddard, Continental Bk. Bldg., Salt Lake City, Utah, and Dale E. Anderson, for the petitioners. James Booher, for the respondent.

Memorandum Findings of Fact and Opinion

WITHEY, Judge:

The respondent determined deficiencies in petitioners' income tax for the years and in the amounts as follows:

  1954............    $986.47
  1955............     804.68
  1956............     762.88

The sole issue presented for our decision is the correctness of the respondent's action in determining that certain royalty payments made to petitioner during the years in issue...

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