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WILLIAMS v. COMMISSIONER

Docket No. 70187.

35 T.C. 685 (1961)

CLARENCE R. WILLIAMS AND MARY J. WILLIAMS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 31, 1961.

Attorney(s) appearing for the Case

George C. Kennedy, Esq., for the petitioners.

Wallace M. Wright, Esq., for the respondent.

OPINION.

DRENNEN, Judge:

Respondent determined a deficiency in petitioners' income tax for the year 1955 in the amount of $465.23. The sole issue is whether payments received by petitioner Clarence R. Williams from the Brotherhood's Relief and Compensation Fund in 1955 in excess of dues he paid to the fund constitute taxable income to petitioners in 1955.

The facts were fully stipulated.

Petitioners are husband and wife residing in...

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