- 20 - We hold that the $58,845 received by petitioner is not excluded from income under section 104(a)(2), and petitioner is liable for taxes thereon. To reflect the foregoing, Decision will be entered under Rule 155.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20
Last modified: May 25, 2011