GOODMAN v. COMMISSIONER

Docket No. 10797-78.

40 T.C.M. 174 (1980)

T.C. Memo. 1980-122

David and Loraine Goodman v. Commissioner.

United States Tax Court.

Filed April 17, 1980.


Attorney(s) appearing for the Case

David Goodman, pro se. Rogelio A. Villageliu, for the respondent.


Memorandum Findings of Fact and Opinion

NIMS, Judge:

Respondent determined a deficiency in income tax in the amount of $1,405.91 for the taxable year 1976.

The issues for decision are:

(1) Whether respondent has failed to comply with the restrictions on examination set forth in sec. 7605(b);1

(2) Whether the payment petitioner Loraine Goodman received upon termination of her employment is entitled to capital...

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