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ROYAL v. COMMISSIONER

Dkt. No. 19001-04.

91 T.C.M. 1004 (2006)

T.C. Memo. 2006-72

Stephen Daryl Royal v. Commissioner.

United States Tax Court.

April 11, 2006.

Attorney(s) appearing for the Case

Stephen Daryl Royal, pro se;

Bradley C. Plovan, for respondent.

MEMORANDUM OPINION

CHIECHI, Judge:

Respondent determined a $5,324 deficiency in, and a $1,065 accuracy-related penalty under section 6662(a)1 on, petitioner's Federal income tax (tax) for his taxable year 2002. The issues remaining for decision are:2

(1) Is petitioner required to include $25,940.49 in his gross income for his taxable year 2002? We hold that he is.

(2) Is petitioner...

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