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with the State of California on April 9, 1997, but was not
awarded any benefits until May 31, 2001. Petitioner also was
awarded disability payments stemming from his 1997 back injury
from SCRMA, but the record shows that these payments were made in
2000. Amounts received are included in gross income for the
taxable year in which they are received. Sec. 451(a); Polone v.
Commissioner, supra; Knoll v. Commissioner, supra. Therefore,
payments received in 2000 and 2001 are not to be considered in
petitioner’s 1997 tax year.
As indicated, for taxable year 1997, certified payroll
records from Compton Unified demonstrate that petitioner reported
for duty throughout 1997 and was paid his regular salary without
any kind of special injury or illness status. Petitioner did not
present any credible evidence to prove that he did not work after
March 15, 1997.
For the reasons stated above, we sustain respondent’s
determination that petitioner must include $27,325 of wages in
gross income for 1997.
B. Charitable Contribution Deduction
Petitioner claims a deduction for charitable contributions
of $4,110 for 1997. Respondent conceded that petitioner is
entitled to a charitable contribution deduction of $450. The
parties dispute whether petitioner is entitled to a deduction in
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