T.C. Memo. 1996-278
UNITED STATES TAX COURT
DONALD G. RUSSELL, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 12946-95. Filed June 17, 1996.
Donald G. Russell, pro se.
Gary W. Bornholdt, for respondent.
MEMORANDUM OPINION
COUVILLION, Special Trial Judge: This case was heard
pursuant to section 7443A(b)(3)1 and Rules 180, 181, and 182.
Respondent determined a deficiency in petitioner's 1992
Federal income tax in the amount of $279.
The sole issue for decision is whether unemployment benefits
received by petitioner during the year at issue constitute
1
Unless otherwise indicated, section references are to the
Internal Revenue Code in effect for the year at issue. All Rule
references are to the Tax Court Rules of Practice and Procedure.
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