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BOND v. COMMISSIONER

Docket No. 14223-04.

90 T.C.M. 445 (2005)

T.C. Memo. 2005-251

Barbara Bond v. Commissioner

United States Tax Court.

October 31, 2005.

Attorney(s) appearing for the Case

Barbara Bond, pro se;

Robert W. Dillard, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

COLVIN, Judge:

Respondent determined a deficiency in petitioner's income tax of $5,527 for 2002 and an accuracy-related penalty under section 6662(a) of $1,105.

After a concession by respondent,1 the issue for decision is whether petitioner may exclude from income under section 104(a)(2) $25,000 that she received in 2002 in settlement of a lawsuit. We hold that she may not.

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