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LOGAN v. C.I.R.

Docket No. 2887-67.

51 T.C. 482 (1968)

FRANK A. LOGAN AND MARGARET S. LOGAN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 26, 1968.

Attorney(s) appearing for the Case

Richard W. Iler, for the petitioners.

Frederick W. Krieg, for the respondent.

TANNENWALD, Judge:

Respondent determined a deficiency of $2,146.19 in petitioners' income tax for the taxable year 1961. The only issue is the proper treatment of money received in 1961 from the sale in 1960 of a partnership interest owned by petitioner Frank A. Logan.

FINDINGS OF FACT

Some of the facts are stipulated and are found accordingly.

Petitioners are husband and wife and were legal residents of Anchorage, Ky., at the time...

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