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Interest Income
Table 5 shows the amounts of interest income that petitioner
reported on his tax returns (supra table 3), that respondent
determined in the notice of deficiency, that petitioner actually
received, and that petitioner omitted to report.
Table 5
Interest Income
Year Reported Respondent Actual Omitted
1982 $4,187 1 $4,187 -0-
1983 –- 1 –- -0-
1984 2,304 4,419 4,419 2,115
1985 100 2,372 2,356 2,256
1986 10 2,297 2,297 2,287
1 Respondent did not adjust petitioner's interest income for these years.
Royalties Income
Table 6 shows the amounts of royalty income that petitioner
reported on his tax returns (supra table 3), that respondent
determined in the notice of deficiency, that petitioner actually
received, and that petitioner omitted to report.
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