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BROWN v. COMMISSIONER

Docket No. 2106-69 SC.

28 T.C.M. 1330 (1969)

T.C. Memo. 1969-257

Joe A. and Helen Brown v. Commissioner.

United States Tax Court.

Filed December 2, 1969.

Attorney(s) appearing for the Case

Donald E. Dore, for the petitioners. Bruce A. McArdle, for the respondent.

Memorandum Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $878.24 in petitioners' income tax for their taxable year 1967. The principal question before us is the proper treatment of certain payments received by petitioner Joe A. Brown upon termination of an insurance agency agreement.

All of the facts have been stipulated and are found accordingly.

Petitioners are husband and wife and had their legal residence in DeQuincy...

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