GAOING v. COMMISSIONER

Docket No. 3313-79.

43 T.C.M. 297 (1982)

T.C. Memo. 1982-18

Hymie (Jaime) Gaoing and Leticia T. Gaoing v. Commissioner.

United States Tax Court.

Filed January 12, 1982.


Attorney(s) appearing for the Case

Stephen Y. Lau, for the petitioners. Thomas G. Schleier, for the respondent.


Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in the amount of $1,590 in petitioners' Federal income tax for 1974 and an addition to tax in the amount of $80 under section 6653(a).1 The issues for decision are whether Leticia T. Gaoing received $5,000 in unreported commissions in 1974 and, if so, whether the omission of these commissions from her income tax return for that year...

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