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 to
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