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TAIRA v. COMMISSIONER

Docket No. 5240-64.

51 T.C. 662 (1969)

LINCOLN T. TAIRA, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 29, 1969.

Attorney(s) appearing for the Case

C.R.E. Smith, for the petitioner.

Harry Morton Asch and Nicholas G. Stucky, for the respondent.

FORRESTER, Judge:

Respondent has determined deficiencies in petitioner's Federal income taxes for the calendar years 1960, 1961, and 1962 as follows:

   1960 -----------------------------------  $631.00
   1961 -----------------------------------   678.37
   1962 -----------------------------------   697.86

The only issue for determination is whether petitioner's salary during the years in issue represented community income of himself...

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