MEMORANDUM OPINION
LARO, Judge:
This case is before the Court fully stipulated. See Rule 122. Petitioner petitioned the Court to redetermine respondent's determination of a deficiency in Federal income tax for petitioner's 1994 taxable year of $27,351 and an addition to tax under section 6651(a)(1) of $6,838.
The issues for decision are:
1. Whether petitioner's gross income includes a $68,121...
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.