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DICKSON v. COMMISSIONER

Docket No. 4640-84.

58 T.C.M. 846 (1989)

T.C. Memo. 1989-644

LeRoy D. and Nola S. Dickson v. Commissioner.

United States Tax Court.

Filed December 7, 1989.

Attorney(s) appearing for the Case

LeRoy D. and Nola S. Dickson, pro se. Edwina L. Charlemagne, for the respondent.

Memorandum Opinion

RAUM, Judge:

The Commissioner determined a deficiency of $11,607.30 in petitioners' Federal income tax for 1982. Petitioners, husband and wife, resided in Raleigh, North Carolina, at the time they filed the petition herein. This case was submitted under our Rule 122. The sole issue is whether a $25,000 cash award received by LeRoy D. Dickson (petitioner) in 1982 is excludable from gross income under section 74(b).1

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