T.C. Memo. 2000-24
UNITED STATES TAX COURT
ALAIN AND MONIQUE MASSOT, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10086-98. Filed January 19, 2000.
Cynthia C. Smith and George A. Berman (specially
recognized), for petitioners.
Christine Colley and Maureen T. O’Brien, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
JACOBS, Judge: Respondent determined a $191,580 deficiency in
petitioners’ 1992 Federal income tax. The sole issue for decision
is whether the $600,000 Alain Massot (petitioner) received in 1992
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