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HUGHES v. COMMISSIONER

Docket Nos. 2918-62, 2919-62.

42 T.C. 1005 (1964)

R.E. HUGHES, JR., AND MARTHA HUGHES, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CALVIN B. MORGAN AND RITA H. MORGAN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 2, 1964.

Attorney(s) appearing for the Case

D. Paul Alagia, Jr., and J.B. Brown, for the petitioners.

S. Earl Heilman, for the respondent.

FORRESTER, Judge:

Respondent has determined deficiencies in income tax for the year 1959 in the amount of $3,108.64, docket No. 2918-62, and in the amount of $3,315.59 in docket No. 2919-62. The sole issue is whether petitioners R. E. Hughes, Jr., and Calvin B. Morgan each constructively received salary in the amount of $7,500 during 1959, which was not included on petitioners' returns for such year.

[42 T.C. 1006]

FINDINGS...

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