Gregory Eugene Thompson - Page 1
T.C. Memo. 2007-327
UNITED STATES TAX COURT
GREGORY EUGENE THOMPSON, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 1182-06. Filed October 31, 2007.
Gregory Eugene Thompson, pro se.
Douglas S. Polsky, for respondent.
KROUPA, Judge: Respondent determined a $23,027 deficiency
in petitioner’s Federal income tax and a $2,106.80 accuracy-
related penalty under section 66621 for 2004.
There are four issues for decision. We are first asked to
decide whether petitioner should have included a distribution
1All section references are to the Internal Revenue Code in
effect for 2004, and all Rule references are to the Tax Court
Rules of Practice and Procedure, unless otherwise indicated.
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Last modified: November 10, 2007