














                                 T.C. Memo. 2003-36                                   


                               UNITED STATES TAX COURT                                


               CHRISTOPHER J. AND VICKILYNN M. MCCANN, Petitioners v.                 
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 370-01.                Filed February 14, 2003.             


               A. Albert Ajubita and Wanda L. Theriot, for petitioners.               
               Susan S. Canavello, for 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

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