MEMORANDUM OPINION
LARO, Judge:
This case is before the Court fully stipulated. See Rule 122. Respondent determined a $646,800 deficiency in petitioners' 1993 Federal income tax. Respondent later asserted in his amended answer that the deficiency was $651,000.
We must decide whether section 104(a)(2) allows petitioners to exclude from their gross income certain proceeds received in settlement of a lawsuit. We hold it does not. Unless otherwise indicated...
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