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KATHMAN v. COMMISSIONER

Docket No. 599-66.

50 T.C. 125 (1968)

ROGER J. KATHMAN AND ETHEL D. KATHMAN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 23, 1968.

Attorney(s) appearing for the Case

William I. Bubenzer, for the petitioners.

Rodney G. Haworth, for the respondent.

TIETJENS, Judge:

The commissioner determined defficiencies in income taxes for the taxable year 1961 in the amount of $3,214.83, all of which is in dispute except that portion which petitioner has conceded relating to respondent's adjustment of $500 for a mathematical error. The sole question is whether certain amounts received by Roger Kathman during 1961, for the release of three individual distributors from their obligation to purchase certain products solely...

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