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RUSSELL v. COMMISSIONER

Docket No. 12946-95.

71 T.C.M. 3184 (1996)

T.C. Memo. 1996-278

Donald G. Russell v. Commissioner.

United States Tax Court.

Filed June 17, 1996.

Attorney(s) appearing for the Case

Donald G. Russell, pro se. Gary W. Bornholdt, for the respondent.

MEMORANDUM OPINION

COUVILLION, Special Trial Judge:

This case was heard pursuant to section 7443A(b)(3)1 and Rules 180, 181, and 182.

Respondent determined a deficiency in petitioner's 1992 Federal income tax in the amount of $279.

The sole issue for decision is whether unemployment benefits received by petitioner during the year at issue constitute "compensation" for purposes of calculating the allowable deduction...

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