GOERS v. COMMISSIONER

Docket No. 14152-97.

78 T.C.M. 643 (1999)

T.C. Memo. 1999-354

Michael L. Goers v. Commissioner.

United States Tax Court.

Filed October 25, 1999.


Attorney(s) appearing for the Case

Michael L. Goers, pro se. Elizabeth Owen, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

GERBER, Judge:

Respondent determined an $11,458 deficiency in petitioner's 1994 income tax, a $2,864.50 addition for late filing, and a $590.36 addition for failure to pay estimated tax. The question presented in this case concerns whether the amounts petitioner received as bank interest and compensation from third parties constitute taxable income to him.

FINDINGS OF FACT

Petitioner resided in El...

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