Norby v. Commissioner

Alvin S. Norby and Rose M. Norby v. Commissioner.

Norby v. Commissioner

Docket No. 80511.

United States Tax Court

T.C. Memo 1961-219; 1961 Tax Ct. Memo LEXIS 131; 20 T.C.M. (CCH) 1077; T.C.M. (RIA) 61219;

July 31, 1961

Alvin S. Norby, pro se, Box 143, Ellendale, Minn. William Theodoros, Esq., for the respondent.

TRAIN

Memorandum Findings of Fact and Opinion

TRAIN, Judge: Respondent determined a deficiency in petitioners' income tax for the year 1954 in the amount of $1,321.40.

The issues for decision are as follows:(1) Whether the proceeds from the condemnation of part of petitioners' land are…