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BEN COX v. COMMISSIONER

Docket No. 18559-93.

71 T.C.M. 3090 (1996)

T.C. Memo. 1996-241

Ben Cox v. Commissioner.

United States Tax Court.

Filed May 23, 1996.

Attorney(s) appearing for the Case

Ben Cox, pro se. Reginald R. Corlew and Stephen R. Takeuchi, for the respondent.

MEMORANDUM OPINION

GOLDBERG, Special Trial Judge:

This case was heard pursuant to section 7443A(b)(3) and Rules 180, 181, and 182.1 Respondent determined a deficiency in petitioner's Federal income tax for 1990 in the amount of $2,047. The sole issue for consideration is whether petitioner failed to report commissions earned from prior sales of life insurance policies in the amount of $7,266.

Some of the facts have been...

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