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HAMILTON v. COMMISSIONER

Docket No. 8352-03.

88 T.C.M. 12 (2004)

T.C. Memo. 2004-161

Edward D. Hamilton and Yolonda B. Hamilton, v. Commissioner.

United States Tax Court.

July 12, 2004.

Attorney(s) appearing for the Case

Edward D. Hamilton and Yolonda B. Hamilton, pro sese;

Angelique M. Neal, for respondent.

MEMORANDUM OPINION

LARO, Judge:

This case is before the Court for decision without trial. See Rule 122.1 Petitioners petitioned the Court to redetermine an $8,793 deficiency in their 2000 Federal income tax. We decide whether petitioners' lottery winnings are includable in their adjusted gross income for purposes of applying the $25,000 offset of section 469(i). We hold they are.2

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