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was not paid as compensation for personal services actually
rendered.7
The settlement proceeds received by petitioner do not meet
the personal service requirements for earned income set forth in
section 401(c)(2), section 1.401-10(c)(1), Income Tax Regs., and
the relevant case law.
Inasmuch as the State Farm settlement proceeds do not
constitute income from self-employment within the meaning of
section 401(c)(2) or section 1402(a), petitioner is not entitled
to deduct the contributions to her defined benefit plan, the TJM
Pension Plan. We therefore need not address the question briefed
by the parties regarding the limitations on the contribution
deduction.
b. Character of Deduction for Legal Fee
Petitioner presented no evidence and requested no findings
of fact on this issue and pays scant attention to it in her
briefs. In her briefs, petitioner concludes by doing no more
than asserting: “petitioner should be entitled to a deduction
* * * of $58,459.24 for attorneys’ fees and costs without regard
to the limitation under I.R.C. � 67.”
7 Because the State Farm settlement proceeds were not the
result of personal services actually rendered by petitioner, we
need not determine the precise nature of the settlement proceeds
or specifically characterize the settlement proceeds as a
particular type of income. See Gump v. United States, 86 F.3d
1126, 1130 (Fed. Cir. 1996).
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