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GOWAN v. COMMISSIONER

Docket No. 4170-71.

34 T.C.M. 595 (1975)

T.C. Memo. 1975-124

Clement Gowan and Mary Gowan v. Commissioner.

United States Tax Court.

Filed May 5, 1975.

Attorney(s) appearing for the Case

Clement Gowan, pro se, 433 Prospect St., East Orange, N.J. William J. Salica, for the respondent.

Memorandum Opinion

WILES, Judge:

Respondent determined a deficiency in petitioners' income tax for the taxable year 1967 in the amount of $1,487 and an addition to tax under section 6653(a)1 of $74.35. The issues are: (1) Whether petitioners realized a gain upon the sale of certain real estate in 1967; (2) whether petitioners had unreported income of $8,000 during the year 1967; and (3) whether petitioners are liable for the...

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