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GLADDEN v. COMMISSIONER

Docket No. 16932-97.

112 T.C. 209 (1999)

WILLIAM T. GLADDEN AND NICOLE L. GLADDEN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 15, 1999.

Attorney(s) appearing for the Case

William Louis Raby, Burgess J. William Raby, and James J. Rossie, Jr., for petitioners.

Katherine Holmes Ankeny, for respondent.

OPINION

SWIFT, Judge:

This matter is before us on the parties' motions and cross-motions for partial summary judgment.

In 1993, as investors in a partnership named Saddle Mountain Ranch, which owned land in Harquahala Valley, Arizona (the partnership), petitioners received a portion of $28.7 million paid by the Federal Government to certain Harquahala Valley landowners in connection with the landowners' relinquishment of the right each year...

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