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PUCKETT v. COMMISSIONER

Docket Nos. 70427, 70428.

23 T.C.M. 238 (1964)

T.C. Memo. 1964-40

M. C. Puckett and Thelma Puckett v. Commissioner. Gerald C. Puckett and Eva Jane Puckett v. Commissioner.

United States Tax Court.

Filed February 24, 1964.

Attorney(s) appearing for the Case

Wm. Bernard Clinton, 1016 National Bldg., Dallas, Tex., for the petitioners. James F. Hart, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

In these consolidated proceedings1 respondent determined deficiencies as follows:

  Docket No.    Year    Deficiency

    70427       1954   $10,162.86
    70428       1954     4,124.80

The parties have disposed of all but one of the issues. The sole issue remaining for decision is whether $12,000 received by the petitioners in 1954 from the Phillips...

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