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VIGILANTE v. COMMISSIONER

Docket No. 2738-64.

25 T.C.M. 850 (1966)

T.C. Memo. 1966-161

Vincent P. Vigilante and Mary C. Vigilante v. Commissioner.

United States Tax Court.

Filed July 7, 1966.

Attorney(s) appearing for the Case

Julian C. Tepper, for the petitioners. Rudolph J. Korbel, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the year 1957 in the amount of $2,460.03. The sole issue with which we are concerned is: Did petitioner Vincent Vigilante receive more than 30 percent of the sales price of certain stock he sold in that year so as to preclude his use of reporting the profit therefrom on the...

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