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BOSTON FISH MARKET CORPORATION v. COMMISSIONER

Docket No. 6054-70.

57 T.C. 884 (1972)

BOSTON FISH MARKET CORPORATION, FULHAM AND MALONEY, INC., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 29, 1972.

Attorney(s) appearing for the Case

Richard G. Maloney, for the petitioners.

William T. Hayes, for the respondent.

OPINION

RAUM, Judge:

The Commissioner determined deficiencies of $6,750.59 and $76,871.67 in petitioners' income tax for the calendar years 1966 and 1968, respectively. The principal issue for decision is whether $47,500 paid to petitioner in 1968 by one of its tenants in satisfaction of the tenant's obligation to restore certain leased premises to their original, prelease condition, is excludable from gross income under section 109, I.R.C. 1954,...

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