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BEAUSOLEIL v. COMMISSIONER

Docket No. 1384-75.

66 T.C. 244 (1976)

WILLIAM F. BEAUSOLEIL AND FLORENCE M. BEAUSOLEIL, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 13, 1976.

Attorney(s) appearing for the Case

Allan E. Rappleyea, for the petitioners.

David W. Johnson, for the respondent.

FEATHERSTON, Judge:

Respondent determined a deficiency of $320.37 in petitioners' Federal income tax for 1972. Petitioners have conceded the correctness of two of the adjustments made by respondent in the computation of their 1972 income tax, and a single issue remains for decision: Whether $1,600 received by petitioner William F. Beausoleil from his employer, International Business Machines, Inc., as an Invention Achievement Award, is taxable as ordinary income...

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