United States Tax Court March 21, 2006, No. 9914-04 (Goode v. Comm'r)

T.C. Memo. 2006-48

UNITED STATES TAX COURT

JESSE AND TAWARA GOODE, Petitioners v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 9914-04. Filed March 21, 2006.

Ps did not include in their 2001 Federal income

tax return payments totaling $135,000, remitted

pursuant to a settlement agreement entered into between

petitioner-husband (P-H) and the District of Columbia.