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WHITLEY v. COMMISSIONER

Docket No. 12947-97.

77 T.C.M. 1810 (1999)

T.C. Memo. 1999-124

Norris O. and Betty J. Whitley v. Commissioner.

United States Tax Court.

Filed April 15, 1999.

Attorney(s) appearing for the Case

James Richard Cox, for the petitioners. Jeanne Gramling, for the respondent.

MEMORANDUM OPINION

LARO, Judge:

This case is before the Court fully stipulated. See Rule 122. Norris O. and Betty J. Whitley petitioned the Court to redetermine deficiencies of $75,694 and $263 in their 1992 and 1993 Federal income tax, respectively. Following petitioners' concessions, we must decide whether their 1992 gross income includes $250,000 in punitive damages that they received during 1992. We hold it does. Unless otherwise indicated, section references...

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