Arthur F. Millard - Page 1

                                 T.C. Memo. 2005-192                                  

                               UNITED STATES TAX COURT                                

                          ARTHUR F. MILLARD, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 3713-04.              Filed August 8, 2005.                 

               Arthur F. Millard, pro se.                                             
               Travis T. Vance III, for respondent.                                   

                                 MEMORANDUM OPINION                                   

               WELLS, Judge:  Respondent determined a deficiency of $2,764            
          in petitioner’s Federal income tax for 2001.  The issue to be               
          decided is whether petitioner’s 2001 gross income includes the              
          amount of a check petitioner received but did not cash in 2001.             
          All section references are to the Internal Revenue Code (Code),             

Page:   1  2  3  4  5  6  7  8  Next

Last modified: May 25, 2011