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 1997Page: 1 2 3 4 5 6 Next
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