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HAZELTON v. COMMISSIONER

Docket No. 36565.

12 T.C.M. 398 (1953)

James C. Hazelton and Alice K. Hazelton, husband and wife v. Commissioner.

United States Tax Court.

Entered April 15, 1953.

Attorney(s) appearing for the Case

John D. Smyers, Esq., for the petitioners. Robert J. McDonough, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The petitioners attack the following deficiencies in income tax determined by the respondent:

  1944.................  $   43.75
  1946.................     881.01
  1947.................   1,571.70

The petitioners allege as error the respondent's inclusion in taxable income in the years in question of amounts representing the difference between the price paid and the fair...

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