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HAWKINS v. COMMISSIONER

Dkt. No. 18450-02.

89 T.C.M. 1470 (2005)

T.C. Memo. 2005-149

Thomas B. Hawkins and Leanna L. Hawkins, Deceased, Thomas B. Hawkins, Successor in Interest v. Commissioner.

United States Tax Court.

June 23, 2005.

Attorney(s) appearing for the Case

Douglas A. MacDonald, for petitioners;

Kathryn K. Vetter, for respondent.

MEMORANDUM OPINION

VASQUEZ, Judge:

Respondent determined a deficiency of $194,7431 in petitioners' 1998 Federal income tax. After the stipulation to be bound,2 the issues for decision are whether petitioners may exclude from gross income pursuant to section 104(a)(2)3 a portion of the amount received by petitioner Leanna Hawkins from Merchants National Bank (Merchants...

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