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GONZALEZ v. COMMISSIONER

Docket No. 339-70.

30 T.C.M. 1181 (1971)

T.C. Memo. 1971-275

Patrick B. Gonzalez and Margie O. Gonzalez v. Commissioner.

United States Tax Court.

Filed October 28, 1971.

Attorney(s) appearing for the Case

Elwood Cluck, Alamo Nat'l Bank Bldg., San Antonio, Tex., for the petitioners. William T. Overton, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for 1966 in the amount of $6,231.82 and an addition to tax under section 6653(a)1 in the amount of $311.59. The sole issue for decision is whether petitioners, in 1966, received income in the amount of $23,000 which they did not report in their Federal income tax return for that year.

Findings...

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