T.C. Memo. 1997-52
UNITED STATES TAX COURT
NORTON M. BOWMAN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 6078-95. Filed January 28, 1997.
Herman C. Daniel III, for petitioner.
Deborah C. Stanley, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
WELLS, Judge: Respondent determined a deficiency of $37,684
in petitioner's 1988 Federal income tax. The issues we must
decide are: (1) Whether a distribution received by petitioner
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