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HAUGE v. COMMISSIONER

Docket No. 21324-03.

90 T.C.M. 538 (2005)

T.C. Memo. 2005-276

Stephanie Jane Hauge v. Commissioner.

United States Tax Court.

November 29, 2005.

Attorney(s) appearing for the Case

Joseph Wetzel and Russell A. Sandor, for petitioner.

Wesley F. McNamara, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

COLVIN, Judge:

Respondent determined a $203,201 deficiency in petitioner's income tax for 1997.1

Petitioner held a 99.5-percent partnership interest in O.M. Cook Co. (OMCC), a partnership engaged in the business of grass seed production. In the notice of deficiency, respondent disallowed (1) a $625,000 deduction that OMCC claimed with regard to the settlement of a lawsuit, and ...

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