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VELASCO v. COMMISSIONER

Docket No. 16368-99.

82 T.C.M. 640 (2001)

T.C. Memo. 2001-252

Josephine Velasco v. Commissioner.

United States Tax Court.

Filed September 21, 2001.

Attorney(s) appearing for the Case

Arsen Kashkashian, Jr., for the petitioner. Russell K. Stewart, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

JACOBS, Judge:

Respondent determined a $22,011 deficiency and additions to tax under sections 6651(a)(1) and (2) and 6654 in the amounts of $4,883, $2,930, and $1,165, respectively, with respect to petitioner's 1996 Federal income tax.1

The sole issue in dispute concerns the amount of commission income petitioner must report as taxable income in 1996.

FINDINGS OF FACT<...

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