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ARNWINE v. COMMISSIONER

Docket No. 9348-76.

76 T.C. 532 (1981)

BILLY E. ARNWINE AND SHIRLEY S. ARNWINE, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 2, 1981.

Attorney(s) appearing for the Case

William Norton Baker and Karl Norman Clifford, for the petitioners.

Thomas G. Potts and Kenneth A. Little, for the respondent.

GOFFE, Judge:

The Commissioner determined a deficiency in petitioners' Federal income tax for their taxable year 1973 in the amount of $11,656.65. After concessions by petitioners, we need only determine the appropriate taxable year in which amounts obtained by petitioners from the sale of cotton should be included in their gross income.

FINDINGS OF FACT

Some of the facts have been stipulated. The stipulation of facts and exhibits attached...

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