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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