1. Home
  2. Browse Decisions
  3. T.C.
  4. 90 T.C.
  5. 90 T.C. 1000 (1988)
 

BYRNE v. COMMISSIONER

Docket No. 38959-84.

90 T.C. 1000 (1988)

CHRISTINE A. BYRNE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 16, 1988.

Attorney(s) appearing for the Case

Mary F. Thurber, for the petitioner.

Frank Agostino, for the respondent.

OPINION

RAUM, Judge:

The Commissioner determined a deficiency in petitioner's 1981 income tax in the amount of $5,561. The issue before us is the excludability from petitioner's income under section 104(a)(2), I.R.C. 1954, of amounts she received from her former employer.1 The case was submitted on the basis of a stipulation of facts and attached exhibits. At the time the petition herein was filed, petitioner resided in...

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