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MILLER v. COMMISSIONER

Docket No. 5977-65.

49 T.C. 484 (1968)

NICHOLAS C. MILLER, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 19, 1968.

Attorney(s) appearing for the Case

Richard L. Shook, for the petitioner.

Herbert A. Seidman, for the respondent.

The Commissioner determined a deficiency in the petitioner's income tax for 1962 of $370,833.61 and an addition of $18,541.68 under section 6653(a). The only issue for decision is whether the Commissioner erred by including $401,878.25 in ordinary income as "Gain on transfer of property in settlement of support and maintenance obligation." The Commissioner has conceded other assignments of error.

FINDINGS OF FACT

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