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KENEFIC v. COMMISSIONER

Docket No. 6505-75.

36 T.C.M. 1226 (1977)

T.C. Memo. 1977-310

Joseph F. Kenefic and Madeline Kenefic v. Commissioner.

United States Tax Court.

Filed September 13, 1977.

Attorney(s) appearing for the Case

Sidney Vogel, for the petitioners. Daniel P. Ehrenreich, for the respondent.

Memorandum Opinion

SCOTT, Judge:

Respondent determined a deficiency of $2,268.11 in petitioners' Federal income tax for the taxable year ended December 31, 1973.

The only issue is whether $9,696 received by petitioners in 1973 in settlement of their suit against the Estate of Hazell O. Schultze is includable in their gross income under section 61(a), I.R.C. 1954,1 as compensation for services rendered to Mrs. Schultze...

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