BIRKENSTOCK v. COMMISSIONER

Docket No. 4499-78.

38 T.C.M. 840 (1979)

T.C. Memo. 1979-201

Joseph J. Birkenstock and Generose M. Birkenstock v. Commissioner.

United States Tax Court.

Filed May 21, 1979.


Attorney(s) appearing for the Case

Joseph W. Weigel, 622 N. Water St., Milwaukee, Wis., for the petitioners. Rogelio A. Villageliu, for the respondent.


Memorandum Opinion

HALL, Judge:

On March 5, 1979, respondent filed a Motion for Partial Summary Judgment in this case. All other issues having been settled by the parties, the sole question is whether petitioners are entitled to reduce their gross income to "its alleged gold value" for purposes of reporting their 1974 income.

All of the facts have been stipulated. At the time they filed their petition, petitioners were residents of Manitowoc, Wisconsin...

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