Iske v. Commissioner

JAMES ISKE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Iske v. Commissioner

Docket No. 4311-77.

United States Tax Court

T.C. Memo 1980-61; 1980 Tax Ct. Memo LEXIS 522; 39 T.C.M. (CCH) 1161; T.C.M. (RIA) 80061;

March 5, 1980, Filed

James Iske, pro se.

J. Anthony Hoefer,for the respondent.

HALL

MEMORANDUM FINDINGS OF FACT AND OPINION

HALL, Judge: Respondent determined the following deficiencies in petitioner's income tax:

Year

Deficiency

1970

$8,753.83

1971

4,037.14

1972

1,250.91

Due to concessions by petitioner, the issues remaining for decision are:

1. Whether petitioner realized taxable gain in…