Richard A. Brunsman - Page 6

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          Nevertheless, this concession does not relieve petitioner of his            
          duty to report income correctly on his return.  See Grooms v.               
          Commissioner, T.C. Memo. 1992-291.  Accordingly, we sustain                 
          respondent’s determination.                                                 
               To reflect the foregoing and the concessions of the parties,           
                                             Decision will be entered                 
                                        under Rule 155.                               


































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