FOGLE v. COMMISSIONER

Docket No. 2206-90.

64 T.C.M. 242 (1992)

T.C. Memo. 1992-412.

Julian Fogle and Mae Fogle v. Commissioner.

United States Tax Court.

Filed July 20, 1992.


Attorney(s) appearing for the Case

Ralph J. Grant, for the petitioners. Michael E. Melone, for the respondent.


Memorandum Opinion

HALPERN, Judge:

Respondent has determined a deficiency of $17,427 in petitioners' Federal income tax for 1986, together with additions to tax under sections 6653(a) and 6661.1 Certain items having been agreed to between the parties, the only item remaining for decision is whether petitioners must include in gross income certain amounts received in settlement of administrative complaints brought against the...

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