DAHL v. COMMISSIONER

Docket No. 5121-73.

33 T.C.M. 813 (1974)

T.C. Memo. 1974-190

Harold B. & Jean C. Dahl v. Commissioner.

United States Tax Court.

Filed July 25, 1974.


Attorney(s) appearing for the Case

Harold B. Dahl, pro se, Route 1, Box 676, Enumclaw, Wash. Thomas N. Tomashek, for the respondent.


Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent has determined a $699.17 deficiency in petitioners' income tax for the calendar year 1970.

The sole issue relates to the applicability of section 4831 to payments received by petitioners in 1970.

Findings of Fact

Harold B. Dahl and Jean C. Dahl are husband and wife who resided in Enumclaw, Washington, during the taxable year in issue...

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