JONES v. COMMISSIONER

Docket No. 13203-99.

80 T.C.M. 76 (2000)

T.C. Memo. 2000-219

Stephen R. Jones v. Commissioner.

United States Tax Court.

Filed July 20, 2000.


Attorney(s) appearing for the Case

Philip Garrett Panitz and Ryan D. Schaap, for the petitioner. Mark A. Weiner, for the respondent.


MEMORANDUM OPINION

LARO, Judge:

This case is before the Court fully stipulated. See Rule 122. Petitioner petitioned the Court to redetermine respondent's determination of a deficiency in Federal income tax for petitioner's 1994 taxable year of $27,351 and an addition to tax under section 6651(a)(1) of $6,838.

The issues for decision are:

1. Whether petitioner's gross income includes a $68,121...

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