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BEAUDRY v. COMMISSIONER

Docket No. 6408-70.

31 T.C.M. 1054 (1972)

T.C. Memo. 1972-214

Raymond Beaudry and Mary A. Beaudry v. Commissioner.

United States Tax Court.

Filed October 4, 1972.

Attorney(s) appearing for the Case

Leo F. Young, 1170 Pearl St., Eugene, Ore., for the petitioners. Joseph M. Wetzel, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined the following deficiencies in petitioners' income tax:

  Taxable Year            Deficiency

     1966 .............    $ 473.92
     1967 .............    9,832.95

We are asked to determine whether payments received by petitioners under a "leaseoption" agreement should be characterized as rental income or income from the sale of property used in petitioner...

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