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Coleman v. Commissioner

Docket No. 10258-02.

87 T.C.M. 1367 (2004)

T.C. Memo. 2004-126

Jack Carson Coleman v. Commissioner.

United States Tax Court.

May 25, 2004.

Attorney(s) appearing for the Case

Jack Carson Coleman, pro se.

Robert A. Varra, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

GERBER, Judge:

Respondent determined a deficiency in petitioner's Federal income tax in the amount of $398 for the taxable year 1999. The issues presented for our consideration are:1 (1) Whether payments received by petitioner are income in respect of a decedent and therefore includable in his gross income under section 691(a);2 and (2) whether petitioner...

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