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ALLEN v. COMMISSIONER

Docket Nos. 2503-66, 2504-66.

50 T.C. 466 (1968)

RICHARD A. ALLEN AND BARBARA ALLEN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. RICHARD A. ALLEN, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 24, 1968.

Attorney(s) appearing for the Case

Robert R. Batt, for the petitioners.

B. David Freundlich, for the respondent.

The Commissioner determined deficiencies in income tax against petitioner Richard A. Allen individually in the amounts of $4,854.08 and $2,717.45 for the years 1961 and 1962, respectively, and against petitioners Richard A. and Barbara Allen jointly in the amount of $1,070.11 for 1963. The cases have been consolidated for trial and present common issues, namely, whether certain bonus payments received by the mother of petitioner Richard A. Allen were properly includable in...

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