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DeROCHEMONT v. COMMISSIONER

Docket No. 9134-82.

62 T.C.M. 1384 (1991)

T.C. Memo. 1991-600

Eugene deRochemont v. Commissioner.

United States Tax Court.

Filed December 4, 1991.

Attorney(s) appearing for the Case

Eugene deRochemont, pro se.

Alan S. Kline, for the respondent.

Memorandum Findings of Fact and Opinion

BEGHE, Judge.

Respondent determined a deficiency in petitioner's Federal income tax for 1978 in the amount of $44,621, plus an addition to tax under section 6653(a)1 in the amount of $2,231.

After concessions by respondent, the issues for decision are:

(1) Whether petitioner realized short-term capital gain in the amount of $75,998 (or some lesser amount) on his sales of...

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