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McISAAC v. COMMISSIONER

Docket No. 22486-88.

57 T.C.M. 793 (1989)

T.C. Memo. 1989-307

Albert and Barbara McIsaac v. Commissioner.

United States Tax Court.

Filed June 26, 1989.

Attorney(s) appearing for the Case

Albert McIsaac, pro se. Randall Andreozzi, for the respondent.

Memorandum Opinion

GUSSIS, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b)(3) of the Internal Revenue Code and Rule 180 et seq.1

Respondent determined a deficiency in petitioners' Federal income tax for 1985 in the amount of $1,386. The sole issue for decision is whether certain advances to petitioner Albert McIsaac in prior years and repayable out of future commissions constituted...

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