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WOODMAN v. COMMISSIONER

Docket No. 8400-74.

36 T.C.M. 121 (1977)

T.C. Memo. 1977-25

Lawrence B. Woodman and Gloria M. Woodman v. Commissioner.

United States Tax Court.

Filed February 1, 1977.

Attorney(s) appearing for the Case

Lawrence B. Woodman, pro se. James F. Kidd, for the respondent.

Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The Commissioner determined a deficiency of $2,069.75 in the petitioners' Federal income taxes for 1971. The sole issue for decision is whether $10,560.00, received by Lawrence B. Woodman in 1971, in payment of a promissory note issued to him as compensation in 1962, should have been included in gross income for 1971.

Findings of Fact

Some of the facts have been stipulated, and those...

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