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DAVIS v. COMMISSIONER

Docket No. 11949-78.

39 T.C.M. 609 (1979)

T.C. Memo. 1979-478

Virgil Max Davis and Margaret P. Davis v. Commissioner.

United States Tax Court.

Filed December 3, 1979.

Attorney(s) appearing for the Case

Virgil Max Davis, pro se. Marguerite Gramza, for the respondent.

Memorandum Findings of Fact and Opinion

WILBUR, Judge:

Respondent determined a deficiency of $2,663.91 in petitioners' income tax for the calendar year 1976. The issues submitted for our decision are as follows:

(1) Whether petitioners' receipt of a lump sum payment of $12,646.32 for accumulated leave is taxable as capital gain or ordinary income, and

(2) Whether the issuance of the notice of deficiency was timely.

Findings of Fact...

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