DeeNNEn, Judge: Respondent determined a deficiency in petitioners’ income tax for the taxable year 1959 in the amount of $10,044.91. The only issue for decision is whether the amount of $45,000 received by petitioner Hubert M. Luna (hereafter sometimes referred to as petitioner) from Pioneer Life Casualty Co., Inc. (hereafter referred to as Pioneer), in 1959 as…
Read the full opinion (source) ↗
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Citation figures are counts of later citing opinions in our corpus and may be incomplete; always read and Shepardize the full opinion before relying on it.