BROOKS v. COMMISSIONER

Docket No. 20329-84.

89 T.C. 43 (1987)

RANDY BROOKS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 6, 1987.


Attorney(s) appearing for the Case

Randy Brooks, pro se.

Brett J. Miller, for the respondent.


SIMPSON, Judge:

The Commissioner determined a deficiency of $2,122.80 in the petitioner's Federal income tax for 1980. The issue for decision is whether the petitioner is required to report as ordinary income a payment that he received as an incentive to change the method of computing retirement and disability payments under his retirement plan.

FINDINGS OF FACT

Most of the facts have been stipulated, and those facts are so found.

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