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HANSEN v. COMMISSIONER

Docket No. 9163-72.

34 T.C.M. 1488 (1975)

T.C. Memo. 1975-343

Robert W. Hansen and Jean Hansen v. Commissioner.

United States Tax Court.

Filed November 17, 1975.

Attorney(s) appearing for the Case

Robert W. Hansen, pro se, Fort Pick Route, Glasgow, Mont. C. Garold Sims, for the respondent.

Memorandum Findings of Fact and Opinion

WIILES, Judge:

Respondent determined deficiencies in petitioners' income taxes of $717.53 for 1967, $440.60 for 1968, $340.18 for 1969, and $463.60 for 1970. Robert W. Hansen (hereinafter petitioner) has made a number of concessions and so the only issue remaining is whether payments petitioner received for removal of bentonite were taxable as ordinary income or capital gains.

Findings of Fact

Some...

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