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ESTATE OF WALTER v. COMMISSIONER

Docket No. 6374-69.

30 T.C.M. 1051 (1971)

T.C. Memo. 1971-244

Estate of Chesley M. Walter, Deceased, United California Bank, Executor and Dorothy M. Walter v. Commissioner.

United States Tax Court.

Filed September 27, 1971.

Attorney(s) appearing for the Case

Sheridan Downey, III, 1100 Financial Center Bldg., 405 Fourteenth St., Oakland, Calif., for the petitioners. Richard D. Worsley for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

For 1965 respondent has determined a deficiency in petitioners' income tax of $3,878.05. The only issue presented for decision is whether in 1965 Chesley M. and Dorothy M. Walter received interest income of $7,548 in respect of the condemnation of a part of a parcel of their real property.

Findings of Fact

Some of the facts have been stipulated, and are so found.

Petitioner...

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