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HUNDLEY v. COMMISSIONER

Docket No. 3075-64.

48 T.C. 339 (1967)

CECIL RANDOLPH HUNDLEY, JR., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 19, 1967.

Attorney(s) appearing for the Case

Robert Ash and Donald L. Mooers, for the petitioner.

Douglas O. Tice, Jr., for the respondent.

HOYT, Judge:

Respondent determined a deficiency in petitioner's income tax for 1960 in the amount of $5,334.85. The only question presented for our decision is what portion of a $22,000 cash bonus earned by petitioner in 1960 for signing a professional baseball contract is deductible as the reasonable value of services actually performed by petitioner's father.

FINDINGS OF FACT

The stipulated facts...

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