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HEDGES v. COMMISSIONER

Docket No. 4566-86.

60 T.C.M. 624 (1990)

T.C. Memo. 1990-465

Lyle Curtis and Nancy Elaine Hedges v. Commissioner.

United States Tax Court.

Filed August 28, 1990.

Attorney(s) appearing for the Case

Lyle Curtis and Nancy Elaine Hedges, pro se. Steven K. Dick and Terry L. Zabel, for the respondent.

Memorandum Findings of Fact and Opinion

PARR, Judge:

Respondent determined a $4,470 deficiency in petitioners' joint individual Federal income tax for calendar year ending December 31, 1982. The deficiency resulted from the inclusion in income of the $20,000 lump sum payment petitioners received under title VII of the Regional Rail Reorganization Act of 1973 (herein "3R Act"),1 as amended by the Northeast Rail Service Act of...

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