T.C. Memo. 2007-271
UNITED STATES TAX COURT
SARA J. BURNS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11924-04. Filed September 12, 2007.
John W. Sunnen, for petitioner.
Erin K. Huss, for respondent.
MEMORANDUM OPINION
CARLUZZO, Special Trial Judge: In a notice of deficiency
dated April 13, 2004, respondent determined a $41,723 deficiency
in petitioner’s 1999 Federal income tax. The issue for decision
is whether a reward payment (the reward) petitioner was entitled
to receive in 1999 is includable in her income for that year even
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Last modified: November 10, 2007