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NORMAN L. v. COMMISSIONER

Docket No. 12393-00.

85 T.C.M. 1146 (2003)

T.C. Memo. 2003-103

Norman L. and Catherine J. Forste v. Commissioner.

United States Tax Court.

Filed April 16, 2003.

Attorney(s) appearing for the Case

David M. Fogel and Robert R. Rubin, for the petitioners.

Steven J. Mopsick, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

RUWE, Judge:

Respondent determined a deficiency of $11,576 in petitioners' Federal income tax and an accuracy-related penalty of $2,315 pursuant to section 6662(a)1 for 1996. Respondent concedes the accuracy-related penalty. The issue for decision is whether any of the money received by Mr. Forste in 1996 as a result of a settlement between him and his former employer was properly excluded...

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