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ZORC v. COMMISSIONER

Docket No. 21971-88.

60 T.C.M. 1399 (1990)

T.C. Memo. 1990-620

Joseph M. Zorc and Catalina Baron Zorc v. Commissioner.

United States Tax Court.

Filed December 10, 1990.

Attorney(s) appearing for the Case

Joseph M. Zorc, pro se. Janel Hill, for the respondent.

Memorandum Opinion

BUCKLEY, Special Trial Judge:

This case was assigned pursuant to the provisions of section 7443A(b) and Rule 180 et seq.1 Respondent determined a deficiency in petitioners 1985 Federal income tax in the amount of $1,373. Respondent's determination resulted from the inclusion in income of $3,600 for a tuition prize won in a raffle by petitioners.

After concessions,2 the sole...

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