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                    
Page:     1   2   3   4   5   6   7   Next
Last modified: May 25, 2011