T.C. Memo. 2003-14
UNITED STATES TAX COURT
STEPHEN JONES, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2970-01. Filed January 14, 2003.
Kenneth W. McWade, for petitioner.
Jonathan J. Ono, for respondent.
MEMORANDUM OPINION
COLVIN, Judge: Respondent determined a $17,052 deficiency
in petitioner’s income tax for 1997.
The sole issue for decision is whether petitioner may
exclude from gross income under either section 931 or section 911
compensation he earned for personal services he performed in 1997
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