United States Tax Court August 30, 2000, 3483-99 (Kathryn Cheshire v. Commissioner)

115 T.C. No. 15

UNITED STATES TAX COURT

KATHRYN CHESHIRE, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 3483-99. Filed August 30, 2000.

P and H filed a joint 1992 Federal income tax return

on which a portion of retirement distribution proceeds H

received and interest received from a joint bank account

were omitted from gross income.