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POTTS v. COMMISSIONER

Docket No. 9718-81.

45 T.C.M. 1350 (1983)

T.C. Memo. 1983-211

Richard L. Potts and Ellen W. Potts v. Commissioner.

United States Tax Court.

Filed April 19, 1983.

Attorney(s) appearing for the Case

Richard L. Potts, pro se, Orlando, Fla. James W. Clark, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for 1978 in the amount of $779. The issue to be decided is whether petitioners received taxable income in the amount of $3,210, or in any amount, from 530 E. 22nd Street Corp. in 1978.

At the time the petition was filed, petitioners Richard L. Potts (Richard) and Ellen W. Potts (Ellen), husband and wife, resided in Orlando...

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