Johnson v. Commissioner

Shirley Johnson v. Commissioner.

Johnson v. Commissioner

Docket No. 410-71.

United States Tax Court

T.C. Memo 1972-180; 1972 Tax Ct. Memo LEXIS 76; 31 T.C.M. (CCH) 884; T.C.M. (RIA) 72180;

August 21, 1972

Samuel J. Foosaner, Suite 2240, 11 Commerce St., Newark, N.J., for the petitioner. Frank J. Smith, for the respondent.

DAWSON

Memorandum Findings of Fact and Opinion

DAWSON, Judge: Respondent determined a deficiency of $42,801.78 in petitioner's Federal income tax for the year 1966.

We must decide whether the amount of $75,000 received in 1966 by petitioner, a licensed practical nurse, from an elderly…