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HINES v. COMMISSIONER

Docket No. 8413-77.

72 T.C. 715 (1979)

OSCAR J. HINES AND VIRGINIA A. HINES, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 30, 1979.

Attorney(s) appearing for the Case

James H. Rice, for the petitioners.

Robyn R. Jones, for the respondent.

OPINION

DAWSON, Judge:

Respondent determined a deficiency of $10,891.63 in petitioners' income tax for 1975. Due to a concession by respondent, the only issue for decision is whether certain payments received by petitioner Oscar Hines may be excluded from petitioners' gross income pursuant to section 105(c).1

This case was submitted fully stipulated pursuant to Rule 122, Tax Court Rules of Practice and Procedure...

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