T.C. Memo. 2000-85
UNITED STATES TAX COURT
MARY K. HECKAMAN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5829-99. Filed March 13, 2000.
John J. Wernet, for petitioner.
Angela J. Kennedy, for respondent.
MEMORANDUM OPINION
ARMEN, Special Trial Judge: Respondent determined a
deficiency in petitioner's Federal income tax for the taxable
year 1995 in the amount of $5,970. After a concession by
respondent,1 the issue for decision is whether certain payments
1 Respondent concedes that petitioner is entitled to a
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