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REYNOLDS v. COMMISSIONER

Docket No. 5708-97.

77 T.C.M. 1479 (1999)

T.C. Memo. 1999-62

Violet A. Reynolds v. Commissioner.

United States Tax Court.

Filed March 4, 1999.

Attorney(s) appearing for the Case

Paul Eugene Groff, for the petitioner. J. Scott Hargis and Joyce Marr, for the respondent.

MEMORANDUM OPINION

LARO, Judge:

This case is before the Court fully stipulated. See Rule 122. Violet A. Reynolds petitioned the Court to redetermine respondent's determination of a $5,805 deficiency in her 1994 Federal income tax and an $1,161 accuracy-related penalty under section 6662(a). The principal issue we decide is whether payments received by petitioner under a settlement agreement are includable...

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