FRANK v. COMMISSIONER

Docket No. 5430-83.

51 T.C.M. 1107 (1986)

T.C. Memo. 1986-222

Alan Frank and Barbara Frank v. Commissioner.

United States Tax Court.

Filed June 2, 1986.


Attorney(s) appearing for the Case

Alan Frank, pro se. Donna J. Pankowski, for the respondent.


Memorandum Opinion

SHIELDS, Judge:

Respondent determined a deficiency in petitioners' 1977 Federal income tax in the amount of $13,410 and an addition to tax under section 6653(a)1 in the amount of $671. After concessions by petitioners,2 the issues for decision are: (1) whether petitioners received unreported income in the amount of $17,150; and (2) whether petitioners are entitled to a business...

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