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LEHEW v. COMMISSIONER

Docket No. 42122-84.

54 T.C.M. 81 (1987)

T.C. Memo. 1987-389

Richard D. and Lila F. Lehew v. Commissioner.

United States Tax Court.

Filed August 10, 1987.

Attorney(s) appearing for the Case

Richard D. Lehew and Lila F. Lehew, pro se. Gary A. Benford, for the respondent.

Memorandum Opinion

SIMPSON, Judge:

The Commissioner determined a deficiency of $3,138.00 in the petitioners' Federal income tax for 1980 and an addition to the tax of $156.90 under section 6653(a) of the Internal Revenue Code of 19541 The issues for decision are: (1) Whether commissions credited to Mr. Lehew's outstanding advances account and the discharge of the unpaid balance of that account by his former employer constituted...

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