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NORBY v. COMMISSIONER

Docket No. 80511.

20 T.C.M. 1077 (1961)

T.C. Memo. 1961-219

Alvin S. Norby and Rose M. Norby v. Commissioner.

United States Tax Court.

Filed July 31, 1961.

Attorney(s) appearing for the Case

Alvin S. Norby, pro se, Box 143, Ellendale, Minn. William Theodoros, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TRAIN, Judge:

Respondent determined a deficiency in petitioners' income tax for the year 1954 in the amount of $1,321.40.

The issues for decision are as follows:

(1) Whether the proceeds from the condemnation of part of petitioners' land are includible in income; and

(2) Whether interest on the condemnation award is includible in petitioners...

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