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HUNLEY v. COMMISSIONER

Docket No. 3813-64.

25 T.C.M. 355 (1966)

T.C. Memo. 1966-66

James M. Hunley and Alice Josephine Hunley v. Commissioner.

United States Tax Court.

Filed March 30, 1966.

Attorney(s) appearing for the Case

F. William Human, Jr., for the petitioners. James F. Kennedy, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the year 1959 in the amount of $688.51. The sole issue is whether the difference between the fair market value and the cost of certain stock acquired by petitioner in 1959 constituted gross income in that year.

Findings of Fact

Some of the facts in this case...

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