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FULKS v. COMMISSIONER

Docket No. 13112-87.

57 T.C.M. 242 (1989)

T.C. Memo. 1989-190

T. Irving Fulks and Ida K. Fulks v. Commissioner.

United States Tax Court.

Filed April 26, 1989.

Attorney(s) appearing for the Case

R. Edwin Brown, 260 E. Jefferson St., Rockville, Md., for the petitioners. Sandra M. Gilmore, for the respondent.

Memorandum Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $5,078 in petitioners' Federal income tax and an addition to tax of $1,270 for substantial understatement of liability under section 66611 for taxable year 1984. After concessions, the issues for decision are: (1) whether prejudgment interest awarded to petitioners in a 1984 condemnation proceeding is ordinary...

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