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employment taxes of $275, and that he was liable for the
additions to tax under sections 6651(a)(1) and 6654(a).
Respondent conceded that petitioner was entitled to a self-
employment tax deduction of $138, a standard deduction of $3,600,
and one personal exemption of $2,300. Respondent further
conceded that the addition to tax under section 6651(a)(2) was
not properly applicable in this case, and that it was mistakenly
included in the notice of deficiency.
The determinations of the Commissioner in a notice of
deficiency are presumed correct, and the burden is on the
taxpayer to prove that the determinations are in error. Rule
142(a); Welch v. Helvering, 290 U.S. 111 (1933).
The first issue is whether the per capita distribution of
$43,380 from the tribal council is includable in petitioner's
gross income for 1992. Petitioner contends that this
distribution was in lieu of the income he would have earned from
the land and, therefore, was excludable from gross income.
Section 61 provides that gross income includes "all income
from whatever source derived," unless otherwise provided. The
Supreme Court has consistently given this definition of gross
income a liberal construction "in recognition of the intention of
Congress to tax all gains except those specifically exempted."
Commissioner v. Glenshaw Glass Co., 348 U.S. 426, 430 (1955); see
also Roemer v. Commissioner, 716 F.2d 693, 696 (9th Cir. 1983),
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