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MILLER v. COMMISSIONER

Docket No. 38309-85.

53 T.C.M. 962 (1987)

T.C. Memo. 1987-271

Jesse A. Miller and Signa H. Miller v. Commissioner.

United States Tax Court.

Filed June 2, 1987.

Attorney(s) appearing for the Case

Gordon A. Golob, 902 S. Tenth St., Tacoma, Wash., for the petitioners. Larry N. Johnson, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in the amount of $90,706 in petitioners' Federal income tax for 1980. The issue for our determination is whether real property and furnishings petitioners received under a will constituted compensation for services taxable as income under section 611 or property acquired by gift, bequest, devise, or inheritance excludable from gross...

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