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DARBY INVESTMENT CORPORATION v. COMMISSIONER

Docket No. 82187.

37 T.C. 839 (1962)

DARBY INVESTMENT CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 31, 1962.

Attorney(s) appearing for the Case

Frank C. Smith, Esq., for the petitioner.

Julian R. Ettelson, Esq., for the respondent.

OPINION.

WITHEY, Judge:

Deficiencies have been determined by the respondent in the income of petitioner for the taxable years ended August 31, 1956 and 1957, in the respective amounts of $1,778.46 and $2,427.21.

The only issue is whether respondent has erred in adding to petitioner's gross income for each year a part of each monthly payment received by petitioner from Michigan land contracts representing...

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