T.C. Memo. 1996-269 UNITED STATES TAX COURT ROBERT SCHELBLE AND SUSAN SCHELBLE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 12747-93. Filed June 12, 1996. Richard Clark, for petitioners. James Gehres, for respondent. MEMORANDUM OPINION FAY, Judge: By statutory notice of deficiency dated March 17, 1993, respondent determined deficiencies in peti- tioner's1 income tax for the taxable years 1989, 1990 and 1991, in the amounts of $4,334, $4,489 and $1,362, respectively. The sole issue for decision is whether termination payments provided by petitioner's employer and received by petitioner after retirement from service as an independent insurance agent are 1All references to petitioner are to Robert Schelble.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
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