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WOLDER v. COMMISSIONER

Docket No. 297-70.

58 T.C. 974 (1972)

VICTOR R. WOLDER AND MARJORIE WOLDER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 21, 1972.

Attorney(s) appearing for the Case

Victor R. Wolder and Sol R. Dunkin, for the petitioners.

Michael A. Menillo, for the respondent.

TANNENWALD, Judge:

Respondent determined a deficiency of $23,347.74 in petitioners' income tax for 1966. The issues presented involve the proper treatment for income tax purposes of certain securities and cash received by petitioner Victor R. Wolder from the estate of Marguerite K. Boyce, particularly whether the value thereof is excludable from gross income under section 102(a).1

FINDINGS OF FACT

Some of the facts...

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