CONDELLO v. COMMISSIONER

Docket No. 25375-96.

76 T.C.M. 460 (1998)

T.C. Memo. 1998-333

Russell A. Condello v. Commissioner.

United States Tax Court.

Filed September 22, 1998.


Attorney(s) appearing for the Case

Russell A. Condello, pro se. Shelley T. Van Doran and James F. Prothro, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

VASQUEZ, Judge:

Respondent determined a deficiency of $9,719 and an addition to tax under section 6651(a)(1) of $1,569 with respect to petitioner's 1992 Federal income tax.1

The issues for decision are: (1) Whether petitioner may exclude from his income one-half of his wages, Schedule C insurance business income, interest income, dividend income, and capital gains distribution pursuant...

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