Memorandum Opinion
COUVILLION, Special Trial Judge:
This case was heard pursuant to section 7443A(b)(3)
Respondent determined a deficiency of $6,305 in petitioner's Federal income tax for 1989.
The issues for decision are: (1) Whether certain payments received by petitioner are excludable from income under section 104(a)(2) as damages received on account of personal injuries, and...
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