HENDERSON v. COMMISSIONER

Docket No. 12135-01.

85 T.C.M. 1469 (2003)

T.C. Memo. 2003-168

Robert Henderson v. Commissioner.

United States Tax Court.

Filed June 9, 2003.


Attorney(s) appearing for the Case

Robert Henderson, pro se.

Linette B. Angelastro, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

VASQUEZ, Judge:

Respondent determined a deficiency of $1,042 in petitioner's Federal income tax for 1999.1 After a concession by respondent,2 the issue for decision is whether a $5,000 payment that Robert Henderson (Mr. Henderson) received in 1999 in settlement of a claim against Morgan, Stanley, Dean Witter...

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