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ROEMER v. COMMISSIONER

Docket No. 949-80.

79 T.C. 398 (1982)

PAUL F. ROEMER, JR., AND MARCIA E. ROEMER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 30, 1982.

Attorney(s) appearing for the Case

John Gigounas and Edward B. Simpson, for the petitioners.

Donna I. Epstein, for the respondent.

DAWSON, Judge:

Respondent has determined a deficiency of $32,908 in petitioners' Federal income tax for the year 1975.

Concessions have been made by the parties. The issues presented for decision are:

1. Whether petitioner Paul F. Roemer, Jr., is entitled under section 104(a)(2)1 to exclude from his gross income for 1975 compensatory damages of $40,000 received as a result...

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