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LANG v. COMMISSIONER

Docket No. 3357-73.

36 T.C.M. 1194 (1977)

T.C. Memo. 1977-302

Charles M. Lang and Emsy L. Lang v. Commissioner.

United States Tax Court.

Filed September 7, 1977.

Attorney(s) appearing for the Case

John A. Bailey, Suite 1760, Post Oak Central Bldg., Houston, Tex., for the petitioners. Charles N. Woodward, for the respondent.

Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined the following deficiencies in petitioners' Federal income tax:

  Taxable Year               Deficiency

     1968 .................. $8,881.00
     1969 ..................  1,318.00
     1970 ..................    924.00

Because of concessions made by the parties, the issues for decision are:

(1) Whether cash payments received by petitioners upon...

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