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COCHRAN v. COMMISSIONER

Docket No. 6394-67.

31 T.C.M. 36 (1972)

T.C. Memo. 1972-15

Bert C. Cochran and Edythe L. Cochran v. Commissioner

United States Tax Court.

Filed January 19, 1972.

Attorney(s) appearing for the Case

William T. Brandlin, 611th W. 6th, Los Angeles, Calif. for the petitioners. H. Lloyd Nearing, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for 1965 in the amount of $9,147.86. The issues for decision are: (1) Whether a sum equal to the difference between the fair market value of an apartment building and the price paid for it by petitioner Bert C. Cochran constitutes a commission for his services as a real estate broker; and, if so, (2) what was the fair market value...

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