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AMOS v. COMMISSIONER

Docket No. 13391-01.

86 T.C.M. 663 (2003)

T.C. Memo. 2003-329

Eugene Amos, Jr. v. Commissioner.

United States Tax Court.

Filed December 1, 2003.

Attorney(s) appearing for the Case

Terrance A. Costello, for the petitioner.

Blaine C. Holiday, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

CHIECHI, Judge:

Respondent determined a deficiency of $61,668 in petitioner's Federal income tax (tax) for 1997.

The only issue remaining for decision1 is whether the $200,000 settlement amount (settlement amount at issue) that petitioner received in 1997 in settlement of a claim is excludable under section 104(a)(2)2 from petitioner's gross income for...

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