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STEVENS v. COMMISSIONER

Docket No. 4363-70.

56 T.C. 1139 (1971)

AUGUST AND LILLIAN STEVENS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 23, 1971.

Attorney(s) appearing for the Case

Theodore Berger and Gerald Brown, for the petitioners.

James F. Hanley, Jr., for the respondent.

TANNENWALD, Judge:

Respondent determined a deficiency of $28,310.18 in petitioners' income tax for the calendar year 1966. The sole issue before us is whether petitioner Lillian Stevens' 1966 Irish Hospitals' Sweepstakes winnings constitute wagering income within the meaning of section 1302(b)(3)1 and are therefore excludable from the benefits of income averaging provided by section 1301.

FINDINGS OF FACT

Petitioners...

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