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ESTATE OF MOORE v. COMMISSIONER

Docket No. 8790-92.

67 T.C.M. 1925 (1994)

T.C. Memo. 1994-4

Estate of Chester H. Moore, Deceased, Caledonia Moore, Executrix, and Caledonia Moore v. Commissioner.

United States Tax Court.

Filed January 5, 1994.

Attorney(s) appearing for the Case

Robert T. Cain, Jr., P.O. Box Drawer 1728, Lufkin, Tex., for the petitioners. Carol Bingham McClure, for the respondent.

Memorandum Opinion

RAUM, Judge:

The Commissioner determined deficiencies in petitioners' Federal income tax in the amounts of $87,116.33 and $73,446.80 for the taxable years 1987 and 1988, respectively. At issue is whether punitive damages received in settlement of a lawsuit for malicious prosecution and invasion of privacy may be excluded from gross income pursuant to section 104(a)(2).1 The facts have been stipulated.

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