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ESTATE OF OLSEN v. COMMISSIONER

Docket No. 8475-85.

56 T.C.M. 1199 (1989)

T.C. Memo. 1989-50

Estate of Leonard O. Olsen, Deceased, Margaret M. Olsen, Executrix, and Margaret M. Olsen v. Commissioner.

United States Tax Court.

Filed February 2, 1989.

Attorney(s) appearing for the Case

Kent E. Olsen, 333 W. Santa Clara St., San Jose, Calif., and Charles H. Sabes, for the petitioner. Douglas K. Chang, for the respondent.

Memorandum Opinion

SWIFT, Judge:

Respondent determined a deficiency in the amount of $14,861.21 in petitioner Margaret Olsen's and the decedent Leonard O. Olsen's Federal income tax liability for 1981. After settlement of some issues, the issue remaining for decision is whether certain payments received by the decedent are excludable from gross income.

All of the relevant facts have been stipulated, and this case has been submitted under Rule 122...

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