GAMBLING v. COMMISSIONER

Docket No. 10777-78.

42 T.C.M. 1372 (1981)

T.C. Memo. 1981-585

John A. Gambling and Sally Gambling v. Commissioner.

United States Tax Court.

Filed October 7, 1981.


Attorney(s) appearing for the Case

Walter C. Cliff and George Wailand, 80 Pine St., New York, N.Y., for the petitioners. Lewis R. Mandel, for the respondent.


Memorandum Findings of Fact and Opinion

WILBUR, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the calendar year 1973 in the amount of $50,508.17. The sole issue for decision is whether payments of deferred compensation in the amount of $70,777.52 constitute gross income to the petitioners in the taxable year 1973, the year in which petitioner John Gambling received such payments or whether they were constructively received...

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