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GREEN v. COMMISSIONER

Docket No. 6402-91.

68 T.C.M. 167 (1994)

T.C. Memo. 1994-340

Max L. Green and Kathryn L. Green v. Commissioner.

United States Tax Court.

Filed July 25, 1994.

Attorney(s) appearing for the Case

LeRoy Boyer, 2641 N.W. Grand Blvd., Oklahoma City, Okla., for the petitioner. Elizabeth Downs, for the respondent.

Memorandum Opinion

TANNENWALD, Judge:

Respondent determined a deficiency in petitioners' 1987 Federal income tax in the amount of $7,647. The sole issue herein involves the proper treatment of the lump-sum payment to petitioner Max L. Green from the U.S. Civil Service Retirement and Disability Fund (the fund).

This case was submitted fully stipulated pursuant to Rule 122(a).1

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