Joseph Henry Metelski - Page 1

                                        T.C. Memo. 2000-95                                             

                                     UNITED STATES TAX COURT                                           

                             JOSEPH HENRY METELSKI, Petitioner v.                                      
                        COMMISSIONER OF INTERNAL REVENUE, Respondent                                   

                  Docket No. 12307-98.                   Filed March 21, 2000.                         

                  Joseph Henry Metelski, pro se.                                                       
                  Robert T. Bennett, for respondent.                                                   

                           MEMORANDUM FINDINGS OF FACT AND OPINION                                     
                  CARLUZZO, Special Trial Judge:  Respondent determined a                              
            deficiency of $3,764 in petitioner's 1995 Federal income tax.                              
            The issue for decision is whether a lump-sum payment received by                           
            petitioner from his former employer is excludable from income                              
            under section 104(a)(2).  Section references are to the Internal                           
            Revenue Code in effect for the year 1995.                                                  

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