Kent v. Commissioner

Decided April 10, 1986

United States Tax Court · decided 1986-04-10

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. 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.

Decided 1986-04-10

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April 10, 1986; WITHDRAWN July 9, 1986

¶1 *469Held: 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.

WHITAKER

¶2WHITAKER, Judge