T.C. Memo. 2001-224
UNITED STATES TAX COURT
IDA MAE WHITTAKER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11433-00. Filed August 15, 2001.
Ida Mae Whittaker, pro se.
Sandra Veliz, for respondent.
MEMORANDUM OPINION
WOLFE, Special Trial Judge: Respondent determined a
deficiency of $1,241 in petitioner’s Federal income tax for 1998.
The issue for decision is whether petitioner must include in her
gross income annuity payments received from her deceased
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