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STEVENSON v. COMMISSIONER

Docket No. 4555-98.

78 T.C.M. 342 (1999)

T.C. Memo. 1999-280

Ron L. and Gayle R. Stevenson v. Commissioner.

United States Tax Court.

Filed August 23, 1999.

Attorney(s) appearing for the Case

Ron L. Stevenson and Gayle R. Stevenson, pro sese. Armand G. Begun, for the respondent.

MEMORANDUM OPINION

LARO, Judge:

Petitioners petitioned the Court to redetermine respondent's determination of an $8,982 deficiency in their 1992 Federal income tax, a $2,245 addition to tax under section 6651(a)(1), and a $1,796 accuracy-related penalty under section 6662(a).

After concessions by the parties, we decide the following issues for 1992:1

1. Whether petitioners must include in income $27,998 from the...

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