STARR v. COMMISSIONER

Docket No. 8707-73.

35 T.C.M. 1291 (1976)

T.C. Memo. 1976-289

Kay Starr v. Commissioner.

United States Tax Court.

Filed September 9, 1976.


Attorney(s) appearing for the Case

Charles J. Katz and Peter R. Stoll, 3550 Wilshire Blvd., Los Angeles, Calif., for the petitioner. H. Lloyd Nearing, for the respondent.


Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined a deficiency in petitioner's Federal income tax for the taxable year 1970 in the amount of $24,172.99. Concessions having been made, the sole issue for decision is whether petitioner received, either actually or constructively, a check in the amount of $19,000, dated December 30, 1970, from the Landmark Hotel during the taxable year 1970.

Findings of Fact

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