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SPARKMAN v. COMMISSIONER

Docket No. 2813-71.

31 T.C.M. 1008 (1972)

T.C. Memo. 1972-201

J.W. Sparkman and Margaret Bell Sparkman v. Commissioner.

United States Tax Court.

Filed September 19, 1972.

Attorney(s) appearing for the Case

Yale B. Griffis, 816 Mercantile Bank Bldg., Dallas, Texas, for the petitioners. John W. Dierker, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes for the taxable years 1967, 1968, and 1969 in the following amounts:

  Year                 Amount

  1967 ...........   $  826.57
  1968 ...........    4,401.20
  1969 ...........    3,855.44

The issue for decision is whether the proceeds received during the years here in issue from the sale of sand and...

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