T.C. Memo. 2004-144
UNITED STATES TAX COURT
LILLIE M. PETTY, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 1984-03. Filed June 17, 2004.
Lillie M. Petty, pro se.
Thomas D. Yang, for respondent.
MEMORANDUM OPINION
PAJAK, Special Trial Judge: Respondent determined a
deficiency of $1,755 in petitioner’s 2000 Federal income tax.
Unless otherwise indicated, section references are to the
Internal Revenue Code in effect for the year in issue.
This Court must decide: (1) Whether petitioner had
unreported gambling income, and (2) whether the inclusion of such
income reduced petitioner’s earned income credit.
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