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DeVITO v. COMMISSIONER

Docket No. 7216-77.

39 T.C.M. 152 (1979)

T.C. Memo. 1979-377

Albert P. DeVito and Margaret DeVito v. Commissioner.

United States Tax Court.

Filed September 17, 1979.

Attorney(s) appearing for the Case

Gerald B. Mullin, James J. Gatziolis, and Stuart A. Feldman, 69 W. Washington, Chicago, Il., for the petitioners. Virginia C. Schmid, for the respondent.

Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The Commissioner determined a deficiency of $14,615.46 in the petitioners' Federal income tax for 1973 and an addition to tax of $1,785.13 under section 6653(a) of the Internal Revenue Code of 1954.1 The sole issue for decision is whether Mr. DeVito is entitled to deduct the amount which he paid in settlement of an action for breach of an employment contract to the extent...

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