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BERST v. COMMISSIONER

Docket No. 5346-95.

73 T.C.M. 2338 (1997)

T.C. Memo. 1997-137

John Lee Berst & Carolyn Ann Pace, a/k/a Carolyn Ann Berst v. Commissioner.

United States Tax Court.

Filed March 17, 1997.

Attorney(s) appearing for the Case

John Lee Berst and Carolyn Ann Pace, pro sese. Margaret A. Martin, for the respondent.

MEMORANDUM OPINION

RAUM, Judge:

The Commissioner determined a $40,693 deficiency in petitioners' 1992 Federal income taxes. The parties have stipulated with respect to a number of issues no longer in controversy. The only remaining issue relates to the includability in gross income of an incentive payment of $16,200 made by State Farm Insurance Company to petitioner Carolyn Ann Berst to encourage her to settle her sex discrimination claim in a class action...

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