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VISCO v. COMMISSIONER

Docket No. 23336-97.

79 T.C.M. 1613 (2000)

T.C. Memo. 2000-77

Diana T. Visco v. Commissioner.

United States Tax Court.

Filed March 7, 2000.

Attorney(s) appearing for the Case

Diana T. Visco, pro se. Carol-Lynn E. Moran, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

RUWE, Judge:

Respondent determined a deficiency of $37,114 in petitioner's 1992 Federal income tax and an addition to tax pursuant to section 6651(a)(1)1 of $495.

The issues for decision are: (1) Whether petitioner is required to include $138,799.18 in compensation for services, backpay, and interest on backpay in her 1992 gross income; (2) whether petitioner is required to include...

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