MEMORANDUM OPINION
CARLUZZO, Special Trial Judge:
In a notice of deficiency dated April 13, 2004, respondent determined a $41,723 deficiency in petitioner's 1999 Federal income tax. The issue for decision is whether a reward payment (the reward) petitioner was entitled to receive in 1999 is includable in her income for that year even though in a bankruptcy proceeding initiated by petitioner the reward was determined to be subject to the claim of a creditor...
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