MEMORANDUM FINDINGS OF FACT AND OPINION
DEAN, Special Trial Judge.
Respondent determined a deficiency in petitioner's Federal income tax return of $974 for 1998. Unless otherwise indicated, subsequent section references are to the Internal Revenue Code in effect for the year in issue. The sole issue for decision is whether the $4,017 of unemployment compensation petitioner received during 1998 is includable in his gross income for that year.
Some...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
