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EVANS v. COMMISSIONER

Docket No. 2623-78.

40 T.C.M. 260 (1980)

T.C. Memo. 1980-142

William H. Evans and Frances M. Evans v. Commissioner.

United States Tax Court.

Filed April 24, 1980.

Attorney(s) appearing for the Case

Carl W. Kloepfer and Mark I. Lillianfeld, P.O. Box 1010, Lafayette, Ind., for the petitioners. Diane L. Fox, for the respondent.

Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined a deficiency of $9,334 in petitioners' income tax for the taxable year 1974. The sole issue presented for decision is whether the payment of $25,000 to William H. Evans by Southern Illinois University at Carbondale in 1974 is includable in gross income under section 611 or is excludable from gross income under section 104(a)(2).

Findings of Fact...

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