T.C. Memo. 2003-222
UNITED STATES TAX COURT
JAMES C. DUBOIS, SR., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10718-02. Filed July 29, 2003.
James C. DuBois, Sr., pro se.
John W. Stevens and Robert Heitmeyer, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
LARO, Judge: Petitioner petitioned the Court to redetermine
a $2,228 deficiency determined by respondent in his 1999 Federal
income tax. We decide as to that year whether petitioner’s gross
income includes Social Security payments and gambling winnings as
determined by respondent. We hold it includes the gambling
winnings but not the Social Security payments. Section
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