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WINTER v. COMMISSIONER

Docket No. 5035-05.

135 T.C. 238 (2010)

MICHAEL C. WINTER AND LAUREN WINTER, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed August 25, 2010.

Attorney(s) appearing for the Case

John B. Beery , Joseph M. Laub , and John J. Scharkey III , for petitioners.

Kathleen C. Schlenzig and Julie A. Jebe , for respondent.

OPINION

GOEKE, Judge:

Michael Winter owned stock in the subchapter S bank where he worked. The bank paid him a large bonus in 2002 but then fired him and demanded part of the bonus back in 2003. On his 2002 Federal income tax return Winter reported the full amount of his bonus and his share of the bank's income and deductions—not as those items were reported by the bank but from his own estimates of...

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