Joseph M. Perry - Page 1

                                 T.C. Memo. 1998-433                                  

                               UNITED STATES TAX COURT                                

                   JOSEPH M. PERRY, Petitioner v. COMMISSIONER OF                     
                            INTERNAL REVENUE, Respondent                              

               Docket No. 24068-95.                Filed December 10, 1998.           

               Joseph M. Perry, pro se.                                               
               Carmino J. Santaniello, for respondent.                                

                                 MEMORANDUM OPINION                                   

               COLVIN, Judge:  Respondent determined that petitioner had a            
          $12,024 deficiency in income tax for 1990.  The sole issue for              
          decision is whether part of the $137,437.50 petitioner received             
          in settlement of a tort action is prejudgment interest, and, if             
          so, whether it is excludable from gross income as damages for a             

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