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WHITTAKER v. COMMISSIONER

Docket No. 11433-00.

82 T.C.M. 447 (2001)

T.C. Memo. 2001-224

Ida Mae Whittaker v. Commissioner.

United States Tax Court.

Filed August 15, 2001.

Attorney(s) appearing for the Case

Ida Mae Whittaker, pro se. Sandra Veliz, for the respondent.

MEMORANDUM OPINION

WOLFE, Special Trial Judge:

Respondent determined a deficiency of $1,241 in petitioner's Federal income tax for 1998. The issue for decision is whether petitioner must include in her gross income annuity payments received from her deceased husband's former employer's retirement plan.1 Petitioner's position is that she should not be subject to income tax on the payments in question because her deceased husband...

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