United States Tax Court December 24, 1968, Docket No. 6447-66 (Aldridge v. Commissioner)

lead-opinion

Tannenwald, Judge:

Respondent determined a deficiency of $1,879.86 in petitioners’ income taxes for the taxable year ending December 81,1963. In light of certain concessions by petitioners, the only remaining issue is whether petitioners constructively received $13,600 in 1963.

FINDINGS OF FACT

Some of the facts have been stipulated and are found accordingly.