Lyon v. Commissioner

MICHAEL LYON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Lyon v. Commissioner

Docket No. 3584-92

United States Tax Court

T.C. Memo 1994-351; 1994 Tax Ct. Memo LEXIS 353; 68 T.C.M. (CCH) 224;

July 26, 1994, Filed

Decision will be entered for respondent.

For petitioner: David H. Singer.

For respondent: Peter J. Graziano.

TANNENWALD

TANNENWALD

MEMORANDUM OPINION

TANNENWALD, Judge: Respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1985 in the amount of $ 28,079. Petitioner having conceded the disallowance of a foreign earned income exclusion under…