T.C. Memo. 1997-213
UNITED STATES TAX COURT
TOMMY JEAN HAYES, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 4534-96. Filed May 7, 1997.
Tommy Jean Hayes, pro se.
Eric D. Stenson, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
LARO, Judge: Tommy Jean Hayes petitioned the Court to
redetermine respondent's determination of a $50,200 deficiency in
her 1992 Federal income tax and a $2,448 addition thereto under
section 6651(a)(1). Following concessions, the only remaining
issue is whether section 104(a)(2) allows petitioner to exclude
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