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RIVERA v. COMMISSIONER

Docket No. 26837-93.

68 T.C.M. 1483 (1994)

T.C. Memo. 1994-625

Victorio C. Rivera v. Commissioner.

United States Tax Court.

Filed December 20, 1994.

Attorney(s) appearing for the Case

Victorio C. Rivera, pro se. Ann Murphy, for the respondent.

Memorandum Opinion

DINAN, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1

Respondent determined a deficiency in petitioner's Federal income tax in the amount of $3,213 for the year 1990.

The sole issue for decision is whether interest income on life insurance proceeds in the amount of $14,033.13, received by petitioner as a beneficiary of...

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