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RIDDELL v. COMMISSIONER

Docket No. 6731-70.

31 T.C.M. 1123 (1972)

T.C. Memo. 1972-227

Bob E. Riddell and Marilyn L. Riddell v. Commissioner.

United States Tax Court.

Filed November 8, 1972.

Attorney(s) appearing for the Case

Robert Earl Jones, 1311 Petroleum Club Bldg., Tulsa, Oklahoma, for the petitioner. Michael J. O'Brien, for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1968 in the amount of $73,264.77. The issue presented for our decision is whether funds embezzled by petitioner Bob E. Riddell on December 29, 1968, are includable in petitioners' gross income for the taxable year 1968 under section 61 of the Internal Revenue...

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