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FOREST v. COMMISSIONER

Docket No. 4135-94.

70 T.C.M. 349 (1995)

T.C. Memo. 1995-377

Laurel A. Forest v. Commissioner.

United States Tax Court.

Filed August 8, 1995.

Attorney(s) appearing for the Case

Charles J. Reilly, Providence, R.I., for the petitioner. Carmino J. Santaniello and Bradford A. Johnson, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

WELLS, Judge:

Respondent determined a deficiency in petitioner's Federal income tax for taxable year 1992 in the amount of $137,459.

The issues to be decided are: (1) Whether a portion of certain proceeds received by petitioner in settlement of a negligence action is excludable from gross income under section 104(a)(2)1 as "damages...

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