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FLORIDA TRUCKING ASSOCIATION v. COMMR.

Docket No. 4884-84.

87 T.C. 1039 (1986)

FLORIDA TRUCKING ASSOCIATION, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed November 12, 1986.

Attorney(s) appearing for the Case

Robert R. Statham and Andrea C. Ferster, for the petitioner.

Carolyn A. Boyer, for the respondent.

OPINION

SWIFT, Judge:

In a statutory notice of deficiency dated December 1, 1983, respondent determined a deficiency in petitioner's Federal income tax liability for 1978 in the amount of $3,225. After concessions, the sole issue for decision is whether income from the sale of advertising in petitioner's trade magazine constitutes unrelated business taxable income within the meaning of section 512.

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