Joseph Baldwin Campbell - Page 7

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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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