T.C. Memo. 1997-137
UNITED STATES TAX COURT
JOHN LEE BERST & CAROLYN ANN PACE, a.k.a.
CAROLYN ANN BERST, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5346-95. Filed March 17, 1997.
John Lee Berst and Carolyn Ann Pace, pro sese.
Margaret A. Martin, for respondent.
MEMORANDUM OPINION
RAUM, Judge: The Commissioner determined a $40,693
deficiency in petitioners' 1992 Federal income taxes. The
parties have stipulated with respect to a number of issues no
longer in controversy. The only remaining issue relates to the
includability in gross income of an incentive payment of $16,200
Page: 1 2 3 4 5 6 Next
Last modified: May 25, 2011