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HERMAN v. COMMISSIONER

Docket No. 3764-65.

26 T.C.M. 477 (1967)

T.C. Memo. 1967-99

Eric Herman and Frances Herman v. Commissioner.

United States Tax Court.

Filed May 8, 1967.

Attorney(s) appearing for the Case

I. Hunce Naiman, for the petitioners. Sheldon S. Rosenfeld, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined the following income tax deficiencies against petitioners:

  Year                   Deficiency

  1960 ................    $228.80
  1961 ................     343.00
  1962 ................     340.00

The issue for decision is whether certain amounts received by petitioner, Eric Herman, from a Christmas fund of a membership club were income to him under...

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