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SIMPSON v. COMMISSIONER OF INTERNAL REVENUE

No. 14-72372.

KATHLEEN S. SIMPSON; GEORGE T. SIMPSON, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Filed August 10, 2016.

NOT FOR PUBLICATION

MEMORANDUM*

Kathleen Simpson settled an employment suit and received a large payout. Only a small portion of the settlement was included as income when she and her husband jointly filed their taxes the following year. The Internal Revenue Service issued a notice of deficiency, and the case proceeded to trial before the Tax Court. The Tax Court held that all but 10% of the settlement proceeds had to be included...

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