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BOST v. COMMISSIONER

Docket No. 8259-99.

79 T.C.M. 1286 (2000)

T.C. Memo. 2000-4

Loy Robert Bost III v. Commissioner.

United States Tax Court.

Filed January 6, 2000.

Attorney(s) appearing for the Case

Loy Robert Bost III, pro se. Steven M. Webster, for the respondent.

MEMORANDUM OPINION

POWELL, Special Trial Judge:

Respondent determined a deficiency in petitioner's 1996 Federal income tax in the amount of $4,434.

The issue is whether wages and a pension distribution are taxable under section 61.1 Petitioner resided in Hickory, North Carolina, at the time the petition was filed.

Respondent determined that petitioner received...

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