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PULSIFER v. COMMISSIONER

Docket Nos. 9359-72, 1604-73, 1605-73.

64 T.C. 245 (1975)

STEPHEN W. PULSIFER, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 19, 1975.

Attorney(s) appearing for the Case

Gordon F. Pulsifer and Theodora T. Pulsifer, for the petitioners.

David W. Johnson, for the respondent.

HALL, Judge:

Respondent determined a deficiency of $2,449.41 against each of the three petitioners for 1969. The sole issue for decision is whether petitioners, who were minors in 1969, must include in gross income in 1969 their winnings from the 1969 Irish Hospital Sweepstakes which were deposited with the Irish court.

FINDINGS OF FACT

All of the facts have been stipulated and are so found.

The petitioners, Stephen W. Pulsifer, Susan...

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