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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