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PATTERSON v. C. I. R.

No. 73-2728.

510 F.2d 48 (1975)

Lloyd PATTERSON and Charlene Patterson, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

January 27, 1975.

Attorney(s) appearing for the Case

Charles H. Creason, Creason & Creason (argued), Rupert, Idaho, for petitioners-appellants.

George G. Wolf (argued), Tax Div., Dept. of Justice, Washington, D.C., for respondent-appellee.

Before WRIGHT and GOODWIN, Circuit Judges, and MILLER, Judge, U. S. Court of Customs and Patent Appeals.

OPINION

MILLER, Judge:

This is an appeal by the taxpayers, husband and wife, from a decision of the United States Tax Court (T.C. Memo. 1973-39) determining a deficiency in income tax for calendar year 1969 for which they filed a joint return on the cash basis. As pointed out by the Tax Court, the only issue between the parties is whether appellants constructively received in 1969 an $18,000 payment which was actually...

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