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EDWARD W. v. COMMISSIONER

Docket No. 16449-96.

75 T.C.M. 1848 (1998)

T.C. Memo. 1998-75

Edward W. and Virginia Reiher v. Commissioner.

United States Tax Court.

Filed February 23, 1998.

Attorney(s) appearing for the Case

Virginia K. Reiher, pro se. Mark A. Weiner and Steven M. Roth, for the respondent.

MEMORANDUM OPINION

LARO, Judge:

This case is before the Court fully stipulated. See Rule 122. Edward W. and Virginia K. Reiher petitioned the Court on July 30, 1996, to redetermine respondent's determination of a $37,556 deficiency in their 1992 Federal income tax. Following concessions by petitioners, the only remaining issue is whether section 104(a)(2) allows them to exclude from their gross income $149,990 of settlement proceeds received from State Farm...

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