Thomas C. Pride, Sr. - Page 8

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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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