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DIAZ v. COMMISSIONER

Docket No. 714-71.

58 T.C. 560 (1972)

ALFONSO DIAZ AND MARIA DE JESUS DIAZ, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 29, 1972.

Attorney(s) appearing for the Case

Wayne Windle, for the petitioners.

Ralph V. Bradbury, Jr., and Douglas R. Fortney, for the respondent.

TANNENWALD, Judge:

Respondent determined a deficiency of $1,621,220.23 in petitioners' income tax for 1966. The only issue for decision is whether Alfonso Diaz, one of the petitioners herein, was the owner of winning tickets in the September 16, 1966, Mexican National Lottery.

FINDINGS OF FACT

Some of the facts have been stipulated and, along with the exhibits in support thereof, are incorporated by...

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