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
respondent.
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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