GREEN v. COMMISSIONER

Docket No. 13089-81.

54 T.C.M. 764 (1987)

T.C. Memo. 1987-503

Byrnece S. Green v. Commissioner.

United States Tax Court.

Filed September 28, 1987.


Attorney(s) appearing for the Case

Earl G. Thompson, Alan J. Garfunkel and Marc S. Orlofsky, 477 Madison Ave., New York, N.Y., for the petitioner. Nancy M. Vinocur, for the respondent.


Memorandum Findings of Fact and Opinion

WRIGHT, Judge:

Respondent determined deficiencies of $41,709.93 and $253,083.00 in petitioner's Federal income taxes for 1977 and 1978, respectively. The issues for consideration are: (1) whether proceeds received by petitioner in settlement of a claim against an estate are taxable as income under section 61;1 and (2) if so, whether the attorney...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases