KNUCKLES v. COMMISSIONER

Docket No. 4139-62.

23 T.C.M. 182 (1964)

T.C. Memo. 1964-33

Mason K. Knuckles and Bernice A. Knuckles v. Commissioner.

United States Tax Court.

Filed February 12, 1964.


Attorney(s) appearing for the Case

Joseph L. Arnold, for the petitioners. S. Clay Freed, for the respondent.


Memorandum Findings of Fact and Opinion

WITHEY, Judge:

The Commissioner has determined a deficiency in the income tax of petitioners for the calendar year 1959 in the amount of $9,081. The sole issue to be decided is whether amounts paid petitioner Mason K. Knuckles (hereinafter referred to as petitioner) in settlement of his claims against his former employer were received by him as compensation for injury to his health and his personal reputation or as...

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