CECIL R. v. COMMISSIONER

Dkt. No. 22833-05.

94 T.C.M. 310 (2007)

T.C. Memo. 2007-286

Cecil R. and Carol L. Hawkins v. Commissioner.

United States Tax Court.

September 20, 2007.


Attorney(s) appearing for the Case

Cecil R. and Carol L. Hawkins, pro sese.

Michael A. Skeen, for respondent.


MEMORANDUM OPINION

LARO, Judge:

This case was submitted to the Court fully stipulated pursuant to Rule 122.1 Petitioners petitioned the Court to redetermine respondent's determination of a $7,153 deficiency in their 2003 Federal income tax and a $1,415 accuracy-related penalty under section 6662(a). We decide whether $25,000 received by Carol Hawkins (petitioner) in settlement of her lawsuit (lawsuit) related to the termination...

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