BICHAN v. COMMISSIONER

Docket No. 2548-67.

28 T.C.M. 125 (1969)

T.C. Memo. 1969-27

Arthur H. Bichan v. Commissioner.

United States Tax Court.

Filed February 5, 1969.


Attorney(s) appearing for the Case

Arthur H. Bichan, pro se, 18520 Asbury Park, Detroit, Mich. Juandell D. Glass, for the respondent.


Memorandum Findings of Fact and Opinion

WITHEY, Judge:

The Commissioner has determined a deficiency in the income tax of petitioner for the taxable year 1960 in the amount of $2,818.14. The sole issue to be decided is whether $10,000 received by petitioner but unreported in his income tax return constituted taxable income.

Findings of Fact

Petitioner resided in Detroit, Michigan, at the...

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