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McKAY v. COMMISSIONER

Docket No. 17919-80.

52 T.C.M. 820 (1986)

T.C. Memo. 1986-514

Carston Simon McKay v. Commissioner.

United States Tax Court.

Filed October 20, 1986.

Attorney(s) appearing for the Case

Carston Simon McKay, pro se. W. John Howard, for the respondent.

Memorandum Findings of Fact and Opinion

CHABOT, Judge:

Respondent determined a deficiency in Federal individual income tax against petitioner for 1974 in the amount of $1,240.61, and an addition to tax under section 6653(a)1 (negligence, etc.) in the amount of $62.03. After concessions by the parties,2 the issues for decision are as follows:

(1) Whether $3,180 received by petitioner from her...

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