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STYRON v. COMMISSIONER

Docket No. 31352-85.

52 T.C.M. 1373 (1987)

T.C. Memo. 1987-25

Samuel M. Styron and Sharon J. Styron v. Commissioner.

United States Tax Court.

Filed January 12, 1987.

Attorney(s) appearing for the Case

Roland J. Mestayer, Jr. and Michael J. McElhaney, for the petitioners. Helen C.T. Smith, for the respondent.

Memorandum Findings of Fact and Opinion

KÖRNER, Judge:

In his notice of deficiency respondent determined a deficiency in petitioners' 1981 income tax of $183,359 and an addition to tax under section 6653(b)1 of $91,679.50.

After concessions, the issues that we must decide are: (1) Whether petitioners received unreported income from marijuana sales in 1981; (2) if...

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