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Court, including the Court's view on the credibility of the
testimony, the Court holds that petitioner did receive
compensation payments from Mr. Brown during 1999, as reported by
the third-party payer, and the requirements of section 6201(d)
have been satisfied. Respondent, therefore, is sustained.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
for respondent.
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Last modified: May 25, 2011