Ruestow v. Commissioner

EDWARD A. RUESTOW and MARGARET E. RUESTOW, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Ruestow v. Commissioner

Docket No. 8991-75.

United States Tax Court

T.C. Memo 1978-147; 1978 Tax Ct. Memo LEXIS 367; 37 T.C.M. (CCH) 639; T.C.M. (RIA) 780147;

April 17, 1978, Filed

Edward A. Ruestow, pro se.

Jack H. Klinghoffer, for the respondent.

FORRESTER

MEMORANDUM FINDINGS OF FACT AND OPINION

FORRESTER, Judge: Respondent has determined a deficiency in petitioners' Federal income taxes for the taxable year 1973 in the amount of $9,842. The sole issue for our decision is whether $28,000, of a…