T.C. Memo. 2003-221 UNITED STATES TAX COURT MARLIN G. SPRINGER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13228-00. Filed July 23, 2003. Burnell E. Steinmeyer, Jr., and Larry R. Baumann, for petitioner. Albert B. Kerkhove and Henry N. Carriger, for respondent. MEMORANDUM OPINION GOEKE, Judge: Respondent determined a deficiency in petitioner’s 1996 Federal income tax of $20,394. The sole issue for decision is whether a payment of $50,000 petitioner made toPage: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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