T.C. Memo. 2007-295 UNITED STATES TAX COURT PAUL E. BALLMER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 11370-05. Filed September 27, 2007. Derek L. Tabone, for petitioner. Ron S. Chun, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GOEKE, Judge: This petition arises from petitioner Paul E. Ballmer’s receipt of $337,122.53 in the 2001 tax year from a lawsuit he filed against the California Franchise Tax Board (FTB). Respondent determined a deficiency of tax of $109,215, anPage: 1 2 3 4 5 6 7 8 9 10 11 12 NextLast modified: November 10, 2007