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VINCENT v. COMMISSIONER

Dkt. No. 13470-03.

89 T.C.M. 1119 (2005)

T.C. Memo. 2005-95

Nancy J. Vincent v. Commissioner.

United States Tax Court.

May 3, 2005.

Attorney(s) appearing for the Case

John F. Sherwood, Sr., for petitioner.

Jean Song, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

LARO, Judge.

Respondent determined a $161,940 deficiency in petitioner's 1998 income tax. Following trial of this matter, we must decide as to 1998:

1. Whether $240,000 received by petitioner in settlement of an employment discrimination lawsuit (lawsuit) is excludable from her income under section 104(a)(2).1 We hold that it is not; and

2. whether respondent properly determined...

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