T.C. Memo. 1999-354
UNITED STATES TAX COURT
MICHAEL L. GOERS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14152-97. Filed October 25, 1999.
Michael L. Goers, pro se.
Elizabeth Owen, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: Respondent determined an $11,458 deficiency
in petitioner’s 1994 income tax, a $2,864.50 addition for late
filing, and a $590.36 addition for failure to pay estimated tax.
The question presented in this case concerns whether the amounts
petitioner received as bank interest and compensation from third
parties constitute taxable income to him.
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