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STADNYK v. COMMISSIONER OF INTERNAL REVENUE

No. 11296-05.

T.C. Memo. 2008-289

DANIEL J. AND BRENDA J. STADNYK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed December 22, 2008.

Attorney(s) appearing for the Case

Michael D. Kalinyak, for petitioners.

Alisha M. Harper, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

GOEKE, Judge.

The issue for decision arises from petitioner wife's receipt of settlement proceeds of $49,000. Respondent determined a deficiency of $13,119 for 2002 and an accuracy-related penalty of $2,624 under section 6662.1 The issues for decision are: (1) Whether petitioners may exclude the settlement proceeds received by petitioner wife from their gross income pursuant to section...

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