MEMORANDUM FINDINGS OF FACT AND OPINION
LARO, Judge:
Petitioner petitioned the Court to redetermine a $2,228 deficiency determined by respondent in his 1999 Federal income tax. We decide as to that year whether petitioner's gross income includes Social Security payments and gambling winnings as determined by respondent. We hold it includes the gambling winnings but not the Social Security payments. Section references are to the applicable versions of the...
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