United States Tax Court October 27, 1986, Docket No. 16645-85. (Rogers v. Commissioner)

KENNETH A. ROGERS AND AUDREY J. ROGERS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Rogers v. Commissioner Docket No. 16645-85. United States Tax Court T.C. Memo 1986-529; 1986 Tax Ct. Memo LEXIS 79; 52 T.C.M. (CCH) 950; T.C.M. (RIA) 86529; October 27, 1986. *79 Held: In the light of the evidence before the Court, $50,000 received by petitioners in Sept.