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ST. JOHN v. COMMISSIONER

Docket No. 1369-69-SC.

29 T.C.M. 621 (1970)

T.C. Memo. 1970-142

Edward W. and Ruth S. St. John v. Commissioner.

United States Tax Court.

Filed June 8, 1970.

Attorney(s) appearing for the Case

Edward W. St. John, pro se, 8246 Manchester Dr., Grand Blanc, Mich., Gary F. Walker, for the respondent.

Memorandum Opinion

TIETJENS, Judge:

The Commissioner determined a deficiency in petitioners' 1966 Federal income tax in the amount of $47.47. The issues for our decision are: (1) whether certain "Articles of Agreement for Warranty Deed" dated August 2, 1960 effected a sale or lease of property, and (2) whether petitioners realized unreported interest income in the amount of $775.65.

All of the facts have been stipulated. The stipulation and exhibits...

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