VITALE v. COMMISSIONER

Docket No. 1618-79.

44 T.C.M. 743 (1982)

T.C. Memo. 1982-459

Joseph J. Vitale and Alice B. Vitale v. Commissioner.

United States Tax Court.

Filed August 5, 1982.


Attorney(s) appearing for the Case

Joseph J. Vitale, pro se. Thomas J. Stalzer, for the respondent.


Memorandum Findings of Fact and Opinion

STERRETT, Judge:

By notice of deficiency dated December 4, 1978, respondent determined a deficiency of $5,736.80 in petitioners' Federal income tax for the taxable year 1974. The sole issue presented for decision in this case is whether certain payments received by petitioner Joseph J. Vitale from the P.J. Polinsky Construction Company during 1974 represent additional income to petitioners for that year.

Findings...

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