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
Last modified: May 25, 2011