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BIGLOW v. COMMISSIONER

Docket No. 20429-82.

50 T.C.M. 126 (1985)

T.C. Memo. 1985-284

Lucius H. Biglow, Jr. and Nancy W. Biglow v. Commissioner.

United States Tax Court.

Filed June 13, 1985.

Attorney(s) appearing for the Case

Lucius H. Biglow, Jr., pro se, Bellevue, Wash. Barry J. Laterman, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioners' income tax for the taxable year 1977 in the amount of $40,102.10. The sole issue for decision is whether the payment of $82,5051 received by petitioner Lucius H. Biglow, Jr., in 1977 in conjunction with his withdrawal from a law firm where he had been a partner for 14 years is excludable from gross income as a gift under section...

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