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NEWMARK v. COMMISSIONER

Docket No. 71814.

20 T.C.M. 1497 (1961)

T.C. Memo. 1961-285

Morris Newmark and Julia Newmark v. Commissioner.

United States Tax Court.

Filed October 13, 1961.

Attorney(s) appearing for the Case

Harry L. Jessop, Esq., for the petitioners. Paul D. Barker, Esq., for the respondent.

Memorandum Opinion.

TIETJENS, Judge:

The Commissioner determined deficiencies in the petitioner's income tax of $7,653.70 for 1946 and $5,108.14 for 1947 because he constructively received $13,000 in 1946 and $13,400 in 1947. These items of income are the only issue for our decision.

All of the facts are stipulated and are hereby found. Morris and Julia Newmark, as husband and wife filed joint returns for 1946 with the collector of internal revenue...

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