HANAGAN v. COMMISSIONER

Docket No. 2884-73.

33 T.C.M. 642 (1974)

T.C. Memo. 1974-142

William D. Hanagan and Mary Jane Hanagan v. Commissioner.

United States Tax Court.

Filed June 4, 1974.


Attorney(s) appearing for the Case

William D. Hanagan, pro se, 901 North St., Mt. Vernon, Ill. Paul G. Topolka, for the respondent.


Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined deficiencies in petitioners' Federal income tax for 1968 and 1969 in the respective amounts of $2,346.32 and $5,210.47. The issue for decision is whether amounts petitioners received from a business associate as reimbursements for the wages petitioners paid their housekeeper are includable in petitioners' gross income for 1968 and...

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