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MIVILLE v. COMMISSIONER

Docket No. 5095-67.

29 T.C.M. 856 (1970)

T.C. Memo. 1970-188

Alfred J. Miville and Marjorie C. Miville v. Commissioner.

United States Tax Court.

Filed June 30, 1970.

Attorney(s) appearing for the Case

Don B. Stahr, 713 First National Bank Bldg. of Wichita, Kan, for the petitioners. Larry K. Hercules, for the respondent.

Memorandum Opinion

TIETJENS, Judge:

For the taxable years 1964 and 1965, respectively, the Commissioner determined deficiencies of $1,309.76 and $1,021.12 in income taxes of petitioners.

We must decide whether certain payments which Marjorie C. Miville received during 1964 and 1965 are includable in her gross income under section 691, I. R. C. 1954,1 as income in respect...

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