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KEEL v. COMMISSIONER

Docket No. 20679-95.

73 T.C.M. 3092 (1997)

T.C. Memo. 1997-278

Wilton Earl and Dorothy M. Keel v. Commissioner.

United States Tax Court.

Filed June 18, 1997.

Attorney(s) appearing for the Case

Wilton Earl Keel and Dorothy M. Keel, pro se. Diane D. Helfgott, for the respondent.

MEMORANDUM OPINION

TANNENWALD, Judge:

Respondent determined a deficiency in petitioners' Federal income tax in the amount of $10,925.00 for the taxable year 1992. The issue for decision is whether petitioners may exclude from gross income under section 104(a)(2)1 amounts received from petitioner Dorothy M. Keel's employer upon termination of her employment on the ground that such amounts represented damages received on account...

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