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DAMM v. COMMISSIONER

Docket No. 6412-74.

36 T.C.M. 793 (1977)

T.C. Memo. 1977-194

Douglas H. and Teddi Damm v. Commissioner.

United States Tax Court.

Filed June 22, 1977.

Attorney(s) appearing for the Case

Joseph W. Weigel, for the petitioners. Rodney J. Bartlett, for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:*

Respondent has determined a deficiency in petitioners' Federal income tax for the taxable year 1972 in the amount of $286.84. There are two issues for our decision: (1) Whether income paid to petitioner Douglas H. Damm (Douglas) for his personal efforts and net profit derived from petitioners' cosmetics distributorship...

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