JOHANSEN v. COMMISSIONER

Docket No. 13165-79.

40 T.C.M. 278 (1980)

T.C. Memo. 1980-150

Donald Grover Johansen v. Commissioner.

United States Tax Court.

Filed April 30, 1980.


Attorney(s) appearing for the Case

Donald Grover Johansen, pro se, Salem, Ore. Donald W. Hicks and Francis J. Elwood, for the respondent.


Memorandum Opinion

FEATHERSTON, Judge:

Respondent has filed a motion for judgment on the pleadings in this case which involves a determined deficiency in the amount of $1,405 for 1976.

In the notice of deficiency respondent determined that petitioner had omitted from his 1976 Federal income tax return interest income in the amount of $3,123. The interest was determined to have been received from two designated sources. Petitioner implicitly admits...

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