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RECTOR v. COMMISSIONER

Docket No. 3634-84.

51 T.C.M. 141 (1985)

T.C. Memo. 1985-617

Edmond C. Rector v. Commissioner.

United States Tax Court.

Filed December 18, 1985.

Attorney(s) appearing for the Case

Edmond C. Rector, pro se, Kenai, Alas. Dean H. Wakayama, for the respondent.

Memorandum Findings of Fact and Opinion

COHEN, Judge:

Respondnent determined a deficiency of $8,279.81 in petitioner's 1980 Federal income taxes and an addition to tax of $414 under Section 6653(a)(1).1 The issues for decision are (1) whether petitioner or a certain corporation must report interest income resulting from a sale of property and (2) whether the failure to report interest income is due to negligence or intentional...

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