Barrett v. Commissioner

JOHN H. BARRETT and MARY E. BARRETT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Barrett v. Commissioner

Docket No. 12914-90

United States Tax Court

T.C. Memo 1992-611; 1992 Tax Ct. Memo LEXIS 641; 64 T.C.M. (CCH) 1080;

October 14, 1992, Filed

Decision will be entered for respondent.

For John H. Barrett and Mary E. Barrett, pro se.

For Respondent: David A. Breen.

RAUM

RAUM

MEMORANDUM OPINION

RAUM, Judge: The Commissioner determined a deficiency in income tax of $ 14,496 against petitioners for the tax year 1985. Petitioner John H. Barrett received a lump-sum distribution from a…