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ROSANOVA v. COMMISSIONER

Docket No. 2884-83.

50 T.C.M. 213 (1985)

T.C. Memo. 1985-306

Joseph Rosanova, Jr. v. Commissioner.

United States Tax Court.

Filed June 25, 1985.

Attorney(s) appearing for the Case

Hallison H. Young, 3770 City National Bank Bldg., Detroit, Mich., for the petitioner. Margaret A. Satko, for the respondent.

Memorandum Findings of Fact and Opinion

WHITAKER, Judge:

Respondent determined a deficiency in petitioner's Federal income tax for the taxable year ended December 31, 1979 in the amount of $7,879 and an addition to tax of $394 under section 6653(a)1. The issues before us are: (1) Whether bank deposits for the taxable year 1979 in excess of gross receipts reported on his 1979 return constitute income to petitioner; (2) whether...

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