TRAIN, Judge:
Respondent determined a deficiency in the 1957 income tax liability of petitioners in the amount of $283.16.
The sole question is whether petitioners are taxable on a prize received by their daughter.
FINDINGS OF FACT.
Some of the facts have been stipulated and are found hereby as facts.
Petitioners Paul A. (hereinafter referred to as Paul) and Barbara M. Teschner are husband and wife. They filed a joint Federal...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.