DIETZ v. COMMISSIONER

Docket No. 13912-80.

44 T.C.M. 1140 (1982)

T.C. Memo. 1982-533

Richard Allen Dietz v. Commissioner.

United States Tax Court.

Filed September 16, 1982.


Attorney(s) appearing for the Case

Richard Allen Dietz, pro se, Boulder, Colo. Donald T. Rocen, for the respondent.


Memorandum Findings of Fact and Opinion

NIMS, Judge:

Respondent determined a deficiency in petitioner's Federal income taxes for the taxable year 1978 of $203,184.38. The issue for decision is whether petitioner realized $326,975 of unreported net income from sales of illicit drugs in that year.

Findings of Fact

Some of the facts have been stipulated. The stipulation and the exhibits attached thereto are incorporated herein by reference...

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