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RICE v. COMMISSIONER

Docket No. 4858-80.

43 T.C.M. 796 (1982)

T.C. Memo. 1982-129

Lane G. Rice v. Commissioner.

United States Tax Court.

Filed March 17, 1982.

Attorney(s) appearing for the Case

Lane G. Rice, pro se, Palmer, Alaska. Kenneth W. McWade, for the respondent.

Memorandum Findings of Fact and Opinion

SHIELDS, Judge:*

Respondent determined deficiencies in petitioner's Federal income tax for 1978 in the amount of $16,152.30. The issues for our decision are: (1) Whether wages are income within the meaning of the Sixteenth Amendment;1 and (2) whether petitioner has substantiated deductions from his gross income in excess of the zero bracket amount.

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