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KOCHANSKY v. COMMISSIONER

Docket No. 4691-92.

67 T.C.M. 2665 (1994)

T.C. Memo. 1994-160

Richard W. Kochansky v. Commissioner.

United States Tax Court.

Filed April 18, 1994.

Attorney(s) appearing for the Case

Richard W. Kochansky, pro se. Robert S. Scarbrough, for the respondent.

Memorandum Opinion

RAUM, Judge:

The Commissioner determined a deficiency in income tax of $12,916 and the following additions to tax for petitioner's taxable year 1987: $1,897 under section 6651, $671 under section 6653(a), and $3,229 under section 6661.1 After concessions, the primary issue is whether contingent fees assigned to petitioner's former wife in a property settlement were...

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