MEMORANDUM OPINION
FOLEY, Judge:
By notice dated October 5, 1995, respondent determined a deficiency in petitioner's 1991 Federal income tax of $159,551. After concessions, the issue for decision is whether petitioner, pursuant to section 104(a)(2), is entitled to exclude amounts received in settlement of a class action suit. We hold she is not.
Unless otherwise indicated, all section references are to the Internal Revenue Code as in effect for the...
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