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WILLIAMSON v. COMMISSIONER

Docket No. 4293-66.

27 T.C.M. 424 (1968)

T.C. Memo. 1968-92

Weldon A. Williamson and Madge S. Williamson v. Commissioner.

United States Tax Court.

Filed May 21, 1968.

Attorney(s) appearing for the Case

Madge S. Williamson, pro se, 606 Allview Pl., Laguna Beach, Calif. Brice Tondre, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioners' income tax for the calendar year 1963 in the amount of $852.95.

The issues for decision are:

(1) Whether an amount of $5,749.73 received by petitioners in 1963 constituted back pay for the year 1961 subject to the provisions of section 1303, I. R. C. 1954.1

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