MEMORANDUM OPINION
RAUM, Judge:
The Commissioner determined a $33,193 deficiency in petitioners' 1992 Federal income taxes. There are two issues for consideration: (1) Whether a settlement payment of $135,000 and an incentive payment of $16,200 paid by State Farm Insurance Company to petitioner Marilyn K. Easter to encourage her to settle her sex discrimination claim in a class action suit brought under Title VII of the Civil Rights Act of 1964, 42 U.S.C...
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