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RIDLEY v. COMMISSIONER

Docket No. 1814-71.

58 T.C. 439 (1972)

CAMPBELL P. RIDLEY AND EVELYN S. RIDLEY, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 8, 1972.

Attorney(s) appearing for the Case

Billy C. Jack, for the petitioners.

John B. Harper, for the respondent.

TIETJENS, Judge:

The Commissioner determined deficiencies in the income tax liability of petitioners for the taxable years 1967 and 1968 as follows:

    Year                                     Deficiency

    1967 ----------------------------------   $353.46
    1968 ----------------------------------    513.00

The sole issue for our determination is whether payments received by petitioners under a contract to mine...

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