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received the check which allegedly contained this amount of
interest. We need not reach this issue. Because we have
sustained respondent’s determination concerning the disallowed
deductions, petitioner’s taxable income for 1999 is $22,316,
exclusive of the interest income. Thus, whether or not
petitioner received $13 in unreported income does not change
petitioner’s tax liability under the tax tables promulgated by
the Secretary pursuant to section 3, which impose the same amount
of Federal income tax liability on taxable incomes which are at
least $22,300 but less than $22,350.
Reviewed and adopted as the report of the Small Tax Case
Division.
To reflect the foregoing,
Decision will be entered
for respondent.
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Last modified: May 25, 2011