PATTERSON v. COMMISSIONER

Docket No. 7208-74.

36 T.C.M. 1189 (1977)

T.C. Memo. 1977-300

William J. Patterson v. Commissioner.

United States Tax Court.

Filed September 7, 1977.


Attorney(s) appearing for the Case

William J. Patterson, pro se, 4374 Woodland Ave., Drexel Hill, Pa. Lowell F. Raeder, for the respondent.


Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined deficiencies in petitioner's Federal income tax for the taxable years 1968 and 1969 in the amounts of $5,964.44 and $1,466.60, respectively. The sole issue for decision is whether the sums of $18,335 and $8,200 received by petitioner from John J. Flynn in 1968 and 1969, respectively, constitute taxable income during those years.

Findings of Fact

Some of the...

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