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In his motion for summary judgment, petitioner argues, inter
alia,3 that (1) the amounts received from his civil rights
lawsuit (hereafter civil action) are excludable from income, (2)
he did not receive any income in tax year 1991, (3) the Tax Court
is without jurisdiction because of respondent's failure to comply
with section 7422, (4) respondent's determination is barred by
the 2-year statute of limitations provided in section 6532(b),
and (5) respondent is estopped from determining the instant
deficiencies.
The facts material to the disposition of the motion for
summary judgment are the undisputed facts set out in the
pleadings, the motion for summary judgment, the objection to the
motion, and the reply to the objection.
On his 1990 Federal income tax return, petitioner reported
income of $125,316.41, arising from his civil action.4 However,
believing such amount to be excludable from gross income,
petitioner did not include the amount as taxable income on his
return. He did report $27,118.33 as Federal income taxes
withheld relating to such income, and therefore his return
indicated an overpayment to be refunded in the amount of
3 We have considered all other arguments made by petitioner in
his motion for summary judgment, and have determined such
arguments to be without merit.
4 Petitioner disclosed the amount of the payment on his tax
return by attaching Form 4852 to his return. The form lists a
total payment of $125,316.41 and designates $27,118.33 as Federal
income tax withheld.
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