Ralph J. and Mary H. Muegge - Page 1

                                       T.C. Memo. 2000-232                                             

                                     UNITED STATES TAX COURT                                           

                         RALPH J. AND MARY H. MUEGGE, Petitioners v.                                   
                        COMMISSIONER OF INTERNAL REVENUE, Respondent                                   

                  Docket No. 15169-98.                      Filed August 2, 2000.                      

                  Ralph J. Muegge and Mary H. Muegge, pro se.                                          
                  Angela J. Kennedy and Stewart Todd Hittinger, for                                    

                           MEMORANDUM FINDINGS OF FACT AND OPINION                                     

                  COLVIN, Judge:  Respondent determined a $26,282 deficiency                           
            in petitioners’ Federal income tax for 1993.                                               
                  Petitioners received $182,500 in satisfaction of                                     
            petitioner’s claim against the Estate of Robert J. Stern (the                              
            Stern estate), and reported one-half of that amount as income on                           

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