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HARRIS v. COMMISSIONER

Docket No. 5926-68.

56 T.C. 1165 (1971)

NANNIE CARR HARRIS, INCOMPETENT, ROBERT A. EUBANKS, GUARDIAN, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 24, 1971.

Attorney(s) appearing for the Case

James B. Richmond, for the petitioner.

Harvey S. Jackson, for the respondent.

OPINION

IRWIN, Judge:

The Commissioner determined a deficiency of $30,757.32 in petitioner's income tax for the calendar year 1964. The two issues presented for our decision are:

(1) Whether petitioner constructively received proceeds totaling $110,000 in 1964 from the sale of certain real property, thereby requiring the inclusion of these proceeds in her gross income for that year under section 451 of the Internal Revenue Code of 1954;

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