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OPPENHEIMER v. COMMISSIONER

Docket No. 33243-84.

52 T.C.M. 980 (1986)

T.C. Memo. 1986-537

John G. Oppenheimer v. Commissioner.

United States Tax Court.

Filed November 5, 1986.

Attorney(s) appearing for the Case

John G. Oppenheimer, pro se, Los Angeles, Calif. Lenore Lambert, for the respondent.

Memorandum Opinion

BUCKLEY, Special Trial Judge:

This case was assigned to the undersigned pursuant to the provisions of section 7456(d)(3) (redesignated Sec. 7443A(b)(3) by sec. 1556 of the Tax Reform Act of 1986, Pub. L. 99-514, 100 Stat. ___) and Rules 180, 181 and 182.1

Respondent determined a deficiency in petitioner's 1981 Federal income tax in the amount of $405. The sole issue for determination is the includability...

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