MEMORANDUM OPINION
WHERRY, Judge:
Respondent determined a Federal income tax deficiency for petitioner's 1998 taxable year of $157,357. Respondent also determined an accuracy-related penalty under section 6662(a) of $31,471 for 1998. After concessions, the issue for decision is whether damages petitioner received in satisfaction of a lawsuit judgment are includable in her gross income for 1998.
Unless otherwise indicated, all section references are...
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