Kent v. Commissioner , 51 T.C.M. 808 ( 1986 )

J. MARK KENT and JANICE M. KENT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kent v. Commissioner

Docket No. 2361-83.

United States Tax Court

T.C. Memo 1986-139; 1986 Tax Ct. Memo LEXIS 469; 51 T.C.M. (CCH) 808; T.C.M. (RIA) 86139;

April 10, 1986; WITHDRAWN July 9, 1986

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Held: Petitioner's attorney's fees, paid for him by persons unknown, is the only unreported income taxable to petitioner as a result of marijuana smuggling operation.

Sidney Soltz, for the petitioners.

Theresa E. Mitchell, for the respondent.

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WHITAKER

WHITAKER, Judge