Millard v. Comm'r

ARTHUR F. MILLARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Millard v. Comm'r

No. 3713-04

United States Tax Court

T.C. Memo 2005-192; 2005 Tax Ct. Memo LEXIS 192; 90 T.C.M. (CCH) 136;

August 8, 2005, Filed

Arthur F. Millard, pro se.

Travis T. Vance III, for respondent.

Wells, Thomas B.

THOMAS B. WELLS

MEMORANDUM OPINION

WELLS, Judge: Respondent determined a deficiency of $ 2,764 in petitioner's Federal income tax for 2001. The issue to be decided is whether petitioner's 2001 gross income includes the amount of a check petitioner received but did not cash in 2001. All section references…