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DELANEY v. COMMISSIONER

Docket No. 14011-81.

45 T.C.M. 134 (1982)

T.C. Memo. 1982-666

Ernest N. Delaney and Marjorie M. Delaney v. Commissioner.

United States Tax Court.

Filed November 18, 1982.

Attorney(s) appearing for the Case

Ernest N. Delaney, pro se., Spokane, Wash. James A. Nelson, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in the amount of $39,493.95 in petitioners' Federal income tax for 1977 and an addition to tax in the amount of $1,974.70 under section 6653(a).1 After concessions by respondent, the following issues remain for decision:

1. Whether petitioners had unreported income of $43,373 in the form of gold coins valued at $43,068 and unexplained...

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