DocketNumber: No. 8259-99
Judges: "Powell, Carleton D."
Filed Date: 1/6/2000
Status: Non-Precedential
Modified Date: 4/17/2021
2000 Tax Ct. Memo LEXIS 6">*6 An appropriate order and decision will be entered.
MEMORANDUM OPINION
POWELL, SPECIAL TRIAL JUDGE: Respondent determined a deficiency in petitioner's 1996 Federal income tax in the amount of $ 4,434.
The issue 2000 Tax Ct. Memo LEXIS 6">*7 is whether wages and a pension distribution are taxable under
Petitioner's second argument is that wages or compensation for labor and the pension distribution are not taxable income. This argument is frivolous. See
Respondent asks that a penalty be imposed under
An appropriate order and decision will be entered.
1. Section references are to the Internal Revenue Code in effect for the year in issue, and Rule references are to the Tax Court Rules of Practice and Procedure.↩