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LYMAN v. COMMISSIONER

Docket No. 19138-82.

47 T.C.M. 1236 (1984)

T.C. Memo. 1984-115

James S. Lyman and Geneva E. Lyman v. Commissioner.

United States Tax Court.

Filed March 8, 1984.

Attorney(s) appearing for the Case

James S. Lyman, pro se, Fairbanks, Alaska. Dean H. Wakayama, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in the amount of $2,890 in petitioners' Federal income tax for 1979. The following issues are presented for decision:

1. Whether earnings in 1979 in the amount of $287 on a share savings account at the Alaska Teamsters Federal Credit Union was interest income, fully taxable, or was dividend income subject to the limited section 116(a)1...

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