T.C. Memo. 2000-180
UNITED STATES TAX COURT
NANCY J. HUKKANEN-CAMPBELL, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 12371-98. Filed June 12, 2000.
Robert J. Rayburn, III, for petitioner.
Douglas S. Polsky, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: In a notice of deficiency addressed to
petitioner, respondent determined a deficiency of $17,402 in
petitioner’s Federal income tax for the year ended December 31,
1993. The issues for our consideration are: (1) Whether
petitioner’s $150,000 judgment received in an action under the
pre-1991 title VII of the Civil Rights Act of 1964, Pub. L. 88-
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