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COHN v. COMMISSIONER

Docket No. 3667-62.

27 T.C.M. 350 (1968)

T.C. Memo. 1968-65

Roy M. Cohn v. Commissioner.

United States Tax Court.

Filed April 16, 1968.

Attorney(s) appearing for the Case

Charles C. Rumsey, Jr., for the petitioner. Leon M. Kerry and Ronald Litowitz, for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency of $18,335.70 in petitioner's income tax for 1958. This case involves only that portion of the deficiency resulting from the Commissioner's determination that a certain sum of $27,247.96 received by petitioner was income rather than a gift.

Findings of Fact

The parties have stipulated certain facts, and the stipulation...

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