Roger L. Watkins - Page 1

                                 T.C. Memo. 2004-244                                  


                               UNITED STATES TAX COURT                                


                           ROGER L. WATKINS, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 19587-02.             Filed October 26, 2004.               


               Eric J. Zinn and Gregory W. Berger, for petitioner.                    
               Mary T. Klaasen, for respondent.                                       


                                 MEMORANDUM OPINION                                   

               HAINES, Judge:  Respondent determined a $518,463 deficiency            
          in petitioner’s Federal income tax for 1998 (year in issue).  The           
          sole issue for decision is whether petitioner’s receipt of                  
          $2,614,744 in exchange for an assignment of a right to receive              








Page:   1  2  3  4  5  6  7  8  9  10  Next

Last modified: May 25, 2011