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McGOWEN v. COMMISSIONER OF INTERNAL REVENUE

No. 10-9000.

BILL S. McGOWEN; CAROLYN M. McGOWEN, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Tenth Circuit.

September 2, 2011.

ORDER AND JUDGMENT*

TERRENCE L. O'BRIEN, Circuit Judge.

The Commissioner of Internal Revenue assessed an income tax deficiency of $171,631 against Bill and Carolyn McGowen for the 2004 tax year. He determined the taxpayers' joint federal income tax return mischaracterized proceeds from the termination of a life insurance contract as a discharge of a debt and therefore improperly excluded the gain from the taxpayers' income...

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