Tracy Lee Milian - Page 1

                                 T.C. Memo. 1999-366                                  

                               UNITED STATES TAX COURT                                

                           TRACY LEE MILIAN, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 3535-98.                  Filed November 4, 1999.           
               Lynn Ross, Jr., for petitioner.                                        
               Shelley T. Van Doran and Audrey M. Morris, for respondent.             

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               PAJAK, Special Trial Judge:  Respondent determined a                   
          deficiency in petitioner's Federal income tax in the amount of              
          $2,464 for the taxable year 1995.  Unless otherwise indicated,              
          section references are to the Internal Revenue Code in effect for           
          the year in issue.                                                          
               Petitioner conceded that he failed to report as income                 
          $2,198 that he received from the Fort Worth Independent School              
          District.  The only issue the Court must decide is whether                  

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