HODGE v. COMMISSIONER

Docket No. 5664-73.

64 T.C. 616 (1975)

WILLIE B. HODGE AND MARY C. HODGE, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 22, 1975.


Attorney(s) appearing for the Case

Sidney Ravkind, for the petitioners.

Johnny B. Mostiler, for the respondent.


WILES, Judge:

Respondent determined a deficiency of $2,335.35 in petitioners' 1971 income tax. The question is whether Willie B. Hodge (hereinafter petitioner) may exclude from income under section 104(a)(2)1 all or a portion of the amount he received in settlement of a job discrimination suit under title VII of the Civil Rights Act of 19642 (hereinafter Civil Rights Act of 1964).

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