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CHRISTOPHER J. v. COMMISSIONER

Docket No. 370-01.

85 T.C.M. 835 (2003)

T.C. Memo. 2003-36

Christopher J. and Vickilynn M. McCann v. Commissioner.

United States Tax Court.

Filed February 14, 2003.

Attorney(s) appearing for the Case

A. Albert Ajubita and Wanda L. Theriot, for the petitioners.

Susan S. Canavello, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

COLVIN, Judge.

Respondent determined an $83,922 deficiency in petitioners' Federal income tax for 1994.

Petitioners received $839,000 in 1994 in settlement of a medical malpractice lawsuit. Respondent concedes that $583,017 of that amount is excludable under section 104(a)(2). The sole issue for decision is whether the remaining $255,983 is also excludable from...

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