Mickey L. Worden Virginia L. Worden v. Commissioner of Internal Revenue

BRORBY, Circuit Judge.

Petitioners Mickey L. Worden and Virginia L. Worden 1 appeal from a decision of the Tax Court affirming the respondent Commissioner of Internal Revenue’s determination of federal income tax deficiency for 1982. See Worden v. Commissioner, 64 T.C.M. (CCH) 408, 1992 WL 188887 (1992). The Tax Court held that petitioner erroneously failed to include as gross income a number of insurance sales commissions that Federal Home Life Insurance Company reported as having been paid to him in 1982. The court also held that the commissions, which petitioner had waived in contracts with…