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HANSON v. COMMISSIONER

Docket No. 4242-80.

42 T.C.M. 1731 (1981)

T.C. Memo. 1981-675

Jerome D. Hanson and Bernetta O. Hanson v. Commissioner.

United States Tax Court.

Filed November 24, 1981.

Attorney(s) appearing for the Case

Donald B. Brown, Barbara J. Rose, 4690 Hamilton Ave., San Jose, Calif., for the petitioners. Peter Bakutes, for the respondent.

Memorandum Findings of Fact and Opinion

HALL, Judge:*

Respondent determined a $3,712.50 deficiency in petitioners' 1977 income taxes and a $185.63 addition to tax under section 6653(a)1 for negligence or intentional disregard of rules and regulations. The issues2 for decision are: (1) whether certain income is taxable...

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