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JOHNSON v. COMMISSIONER

Docket No. 14639-97.

77 T.C.M. 2005 (1999)

T.C. Memo. 1999-162

Jerry Myers Johnson v. Commissioner.

United States Tax Court.

Filed May 13, 1999.

Attorney(s) appearing for the Case

Jerry Myers Johnson, pro se. Wendy L. Wojewodzki, for the respondent.

MEMORANDUM OPINION

FAY, Judge:

Respondent determined a deficiency in petitioner's 1994 Federal income tax of $32,794 and an accuracy-related penalty under section 66621 in the amount of $6,559. After concessions, the sole issue for decision is whether petitioner must recognize discharge of indebtedness income pursuant to section 61(a)(12). Petitioner bears the burden of disproving respondent's determination on this issue. See...

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