- 5 - allowance of the deductions here in dispute, but upon whether he should be entitled to exclude from income earnings over which, in his view, he had no discretionary control. To the extent we understand petitioner's arguments, we find them to have no merit. Suffice it to say that similar arguments have been previously rejected by the Court. See Knight v. Commissioner, T.C. Memo. 1992-710, affd. without published opinion 29 F.3d 632 (9th Cir. 1994). To reflect the foregoing, Decision will be entered for respondent.Page: Previous 1 2 3 4 5
Last modified: May 25, 2011