HAGAR v. COMMISSIONER

Docket No. 1609-63.

43 T.C. 468 (1965)

JOHN N. HAGAR AND HELEN D. HAGAR, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 26, 1965.


Attorney(s) appearing for the Case

John N. Hagar, for the petitioners.

Sheldon Chertow, for the respondent.


FAY, Judge:

The Commissioner determined a deficiency in petitioners' income tax for the year 1959 in the amount of $117.12. The only issue for decision is whether the sum of $436.70 received by petitioner John N. Hagar representing strike benefits is includable in his gross income.1

FINDINGS OF FACT

Some of the facts have been stipulated, and the stipulation of facts, together with the exhibits attached thereto...

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