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.                                     

                                 MEMORANDUM OPINION                                   

               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