Biglow v. Commissioner

LUCIUS H. BIGLOW, JR. and NANCY W. BIGLOW, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Biglow v. Commissioner

Docket No. 20429-82.

United States Tax Court

T.C. Memo 1985-284; 1985 Tax Ct. Memo LEXIS 347; 50 T.C.M. (CCH) 126; T.C.M. (RIA) 85284;

June 13, 1985.

Lucius H. Biglow, Jr., pro se.

Barry J. Laterman, for the respondent.

SCOTT

MEMORANDUM FINDINGS OF FACT AND OPINION SCOTT, Judge: Respondent determined a deficiency in petitioners' income tax for the taxable year 1977 in the amount of $40,102.10. The sole issue for decision is whether the payment of $82,505 1 received by…