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ZAHAROOLIS v. COMMISSIONER

Docket No. 8628-73.

35 T.C.M. 338 (1976)

T.C. Memo. 1976-76

Mary Zaharoolis, surviving wife, and Estate of Soter G. Zaharoolis, deceased, Mary Zaharoolis, Administratrix v. Commissioner.

United States Tax Court.

Filed March 10, 1976.

Attorney(s) appearing for the Case

Adam Palaza, for the petitioners. Justin S. Holden, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined a deficiency in petitioners income taxes of $10,483.59 for 1969. The sole issue is whether $36,169.38 which Mary Zaharoolis received from the Estate of Stel Theodoros represented taxable compensation, within the meaning of section 61,1 for services rendered to Stel Theodoros, or whether it was a nontaxable "gift, bequest, devise, or inheritance," within...

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