James C. DuBois, Sr. - Page 1

                                 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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