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HICKS v. COMMISSIONER

Docket No. 2645-79.

43 T.C.M. 1081 (1982)

T.C. Memo. 1982-200

Agnes L. Hicks v. Commissioner.

United States Tax Court.

Filed April 14, 1982.

Attorney(s) appearing for the Case

Barbara J. Rose, 5319 S.W. Westgate Dr., Portland, Ore., for the petitioner. Lee A. Kamp, for the respondent.

Memorandum Findings of Fact and Opinion

SHIELDS, Judge:*

Respondent determined a deficiency of $2,182.39 in petitioner's 1976 Federal income tax and an addition to the tax of $112.72 under section 6653(a).1 The issues for our decision are: (1) whether a portion of petitioner's earnings is taxable to her or to a family trust she created; (2) whether petitioner may deduct $2,000 paid in 1976 for materials...

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