Jerome Frank Harris - Page 1

                                 T.C. Memo. 2001-281                                  

                               UNITED STATES TAX COURT                                

                         JEROME FRANK HARRIS, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 5715-00.                  Filed October 11, 2001.           

               Jerome Frank Harris, pro se.                                           
               Innessa Glazman, for respondent.                                       

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               DEAN, Special Trial Judge:  Respondent determined a                    
          deficiency in petitioner’s Federal income tax return of $974 for            
          1998.  Unless otherwise indicated, subsequent section references            
          are to the Internal Revenue Code in effect for the year in issue.           
          The sole issue for decision is whether the $4,017 of unemployment           
          compensation petitioner received during 1998 is includable in his           
          gross income for that year.                                                 

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