T.C. Memo. 1997-549
UNITED STATES TAX COURT
HARRY NEAL BALL AND HELEN PATRICIA BALL, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 4063-97. Filed December 15, 1997.
Harry N. Ball and Helen P. Ball, pro sese.
Elizabeth A. Owen, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
FOLEY, Judge: Respondent determined a $1,710 deficiency in
petitioners' 1994 Federal income tax. After concessions, the
issue for decision is whether petitioners, pursuant to section
104(a)(2), are entitled to exclude from gross income $8,705.59 in
separation payments. We hold that they are not. All section
Page: 1 2 3 4 Next
Last modified: May 25, 2011