Robert P. Geiszler, Jr. and Penny V. Geiszler - Page 7




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          1997 must be included in petitioners’ income for that year.                 
          Respondent’s determination in this regard is therefore sustained.           
               Reviewed and adopted as the report of the Small Tax Case               
          Division.                                                                   
               To reflect the foregoing, and the resolution of undisputed             
          adjustments,                                                                
                                                  Decision will be                    
                                             entered under Rule 155.                  


































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