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EMERSON v. COMMISSIONER

Docket No. 5877-00.

85 T.C.M. 1043 (2003)

T.C. Memo. 2003-82

Ralph W. Emerson and Suzanne O. Emerson v. Commissioner.

United States Tax Court.

Filed March 20, 2003.

Attorney(s) appearing for the Case

Thomas Casazza, for the petitioners.

Margaret A. Martin, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

COHEN, Judge.

Respondent determined a deficiency of $34,956 in petitioners' Federal income tax for 1998 and a penalty of $6,991.20 under section 6662(a). The issues for decision are: (1) Whether $90,684 petitioners received from settlement of a lawsuit is excludable from income under section 104(a)(2); (2) whether the settlement amount is subject to self-employment tax; and (3) whether petitioners are liable for an...

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