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MORGAN v. COMMISSIONER

Docket No. 59208.

16 T.C.M. 262 (1957)

T.C. Memo. 1957-60

Murray T. Morgan and Evangeline J. Morgan v. Commissioner.

United States Tax Court.

Filed March 29, 1957.

Attorney(s) appearing for the Case

Martin W. Meyer, Esq., Munsey Building, Washington, D. C., and James W. Quiggle, Esq., for the petitioners. Donald W. Geerhart, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency in petitioners' income tax for the calendar year 1951 in the amount of $9,348.82. The issues for decision are (1) whether the petitioner Murray T. Morgan worked on the meat-curing process covered by his Mexican Patent No. 49835 for 36 calendar months; (2) if so, whether the payments received by him in the taxable year pursuant to paragraph 4 of certain contracts granting to three Mexican...

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