Lillie M. Petty - Page 1

                                 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.                           

Page:   1  2  3  4  Next

Last modified: May 25, 2011