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PARKINSON v. COMMISSIONER OF INTERNAL REVENUE

No. 7784-08.

T.C. Memo. 2010-142

RONALD W. PARKINSON, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed June 28, 2010.

Attorney(s) appearing for the Case

Ronald W. Parkinson, pro se.

Michele A. Yates, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

THORNTON, Judge.

Respondent determined a $13,817 deficiency in petitioner's 2005 Federal income tax and a $2,763 accuracy-related penalty pursuant to section 6662(a).1 The issues for decision are: (1) Whether under section 104(a)(2) petitioner is entitled to exclude from his 2005 gross income certain proceeds he received from settling a lawsuit against his former employer for intentional...

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