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LURKIS v. COMMISSIONER

Docket No. 6937-83.

51 T.C.M. 15 (1985)

T.C. Memo. 1985-585

Jeffry L. Lurkis v. Commissioner.

United States Tax Court.

Filed December 2, 1985.

Attorney(s) appearing for the Case

Mark F. Weiss, for the petitioner. John O. Kent, for the respondent.

Memorandum Findings of Fact and Opinion

NIMS, Judge:

Respondent determined a deficiency of $21,564 in petitioner's 1977 Federal income tax. The issues for decision are: (1) whether petitioner is entitled to deduct coal mining royalties in the amount of $45,000 paid pursuant to a coal mining lease; and (2) whether damages should be awarded under section 6673.1

Findings of Fact...

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