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TAYLOR v. COMMISSIONER

Docket No. 1704-68.

55 T.C. 1134 (1971)

SYLVIA E. TAYLOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 29, 1971.

Attorney(s) appearing for the Case

Lawrence W. Pollack and Paul Sarno, for the petitioner.

Marwin A. Batt and Fred L. Baker, for the respondent.

TANNENWALD, Judge:

Respondent determined a deficiency of $2,810.13 in petitioner's income tax for the taxable year 1964. The primary issue before us is whether some or all of certain payments made by Adam D. Taylor during the period February 4, 1964, to September 3, 1964, constitute taxable income to petitioner under section 71 (a) (3), I.R.C. 1954.1

FINDINGS OF FACT

Petitioner...

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