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COLLINS v. COMMISSIONER

Docket No. 93181.

22 T.C.M. 1467 (1963)

T.C. Memo. 1963-285

Leland S. Collins and Serelda W. Collins v. Commissioner.

United States Tax Court.

Filed October 17, 1963.

Attorney(s) appearing for the Case

John K. Lynch, 907 East Ohio Bldg., Cleveland, Ohio, for the petitioners. John F. Papsidero, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioners' income tax for the calendar year 1959 in the amount of $5,844.68. The issue for decision is whether petitioner Leland S. Collins received taxable income in the amount of $15,000 in the year 1959 when his note to the Roth Steel Tube Company in that face amount, dated October 21, 1957, was returned to him.

Findings of Fact

Some of the...

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