MITCHELL v. COMMISSIONER

Docket No. 21097-92.

67 T.C.M. 3015 (1994)

T.C. Memo. 1994-237

Louis A. Mitchell v. Commissioner.

United States Tax Court.

Filed May 26, 1994.


Attorney(s) appearing for the Case

Robert Jeffery Onda, 370 Hill Rd. North, Pickerington, Ohio, for the petitioner. Stephen J. Neubeck, for the respondent.


Memorandum Findings of Fact and Opinion

LARO, Judge:

This case is before the Court on the petition of Louis A. Mitchell (petitioner) for redetermination of respondent's determinations reflected in her notice of deficiency. Respondent determined a $215,494 deficiency in and a $53,873 addition to petitioner's 1988 Federal income tax.

After concessions by the parties,1 the issues for decision are (1) whether a payment made...

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