WALKER v. COMMISSIONER

Docket No. 16479-80.

43 T.C.M. 358 (1982)

T.C. Memo. 1982-33

Lee A. Walker and Dorothy A. Walker v. Commissioner.

United States Tax Court.

Filed January 28, 1982.


Attorney(s) appearing for the Case

Vincent L. Alsfeld, Highland St., Wilton, N.H., for the petitioners. Maureen T. O'Brien, for the respondent.


Memorandum Opinion

TANNENWALD, Chief Judge:

Respondent determined deficiencies in petitioners' income tax as follows:

  Year               Deficiency

  1977 .............  $5,362
  1978 .............   6,659

Concessions having been made by petitioners, the only issue presented is whether certain payments to Lee Walker1 while he was participating in the second...

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