Docket No. 10070-95.

72 T.C.M. 1186 (1996)

T.C. Memo. 1996-497

John Bresnahan v. Commissioner.

United States Tax Court.

Filed November 5, 1996.

Attorney(s) appearing for the Case

Frederick R.H. Witherby, Jr. (specially recognized), for the petitioner. Mae J. Lew, for the respondent.


DEAN, Special Trial Judge:

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

Respondent determined a deficiency in petitioner's 1991 Federal income tax in the amount of $4,012.

The sole issue for decision is whether petitioner reported the correct amount of income from a grantor trust.

Some of the facts have been stipulated and are...

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