Custis v. Commissioner

JOSEPH EDWARD CUSTIS and SHIRLEY MAY CUSTIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Custis v. Commissioner

Docket No. 18780-80.

United States Tax Court

T.C. Memo 1982-642; 1982 Tax Ct. Memo LEXIS 100; 45 T.C.M. (CCH) 40; T.C.M. (RIA) 82642;

November 8, 1982.

Joseph Edward Custis, pro se.

Glenn D. Wilkinson, for the respondent.

NIMS

MEMORANDUM FINDINGS OF FACT AND OPINION

NIMS, Judge: Respondent determined a $2,257 deficiency in petitioners' 1977 federal income tax.

The issue for decision is whether any part of a $15,000 amount which petitioner Joseph Edward Custis received from the…