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CURLEY v. COMMISSIONER

Docket No. 6534-74.

35 T.C.M. 1798 (1976)

T.C. Memo. 1976-398

George M. Curley and Elsie A. Curley v. Commissioner.

United States Tax Court.

Filed December 28, 1976.

Attorney(s) appearing for the Case

Steven N. Fischer, for the petitioners. Alan J. Garfunkel, for the respondent.

Memorandum Opinion

TANNENWALD, Judge:

Respondent determined the following deficiencies in petitioner's Federal income tax:

      Year               Deficiency

      1968 ............. $ 5,460.75
      1969 .............  18,329.94

Because of petitioners' concessions, only one issue remains for our consideration, namely,

[35 T.C.M. 1799]
whether a $10,000 lump-sum payment in 1968 to the former wife of...

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