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AGAR v. COMMISSIONER

Docket No. 69090.

19 T.C.M. 116 (1960)

T.C. Memo. 1960-21

Nathan Agar and Christina Edith Agar v. Commissioner.

United States Tax Court.

Filed February 18, 1960.

Attorney(s) appearing for the Case

Nathan Agar, pro se, 15 Central Park West, New York, N. Y. Victor H. Frank, Jr., Esq., and Ellyne E. Strickland, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

This proceeding involves the following deficiencies in income tax:

  Year             Deficiency

  1953..........    $ 567.90
  1954..........    3,413.59
  1955..........    4,025.56

The issue for decision is whether the payment to petitioner of $15,000 during each of the years in issue by his former employer was taxable income.

Some of the facts were stipulated...

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