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BYRNE v. C.I.R.

No. 89-1115.

883 F.2d 211 (1989)

Christine A. BYRNE, Appellant, v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals, Third Circuit.

Decided August 22, 1989.

Attorney(s) appearing for the Case

Gary R. Allen, Ann Belanger Durney, Bruce Ellisen (Argued), Tax Div., Dept. of Justice, Washington, D.C., for appellee.

Mary F. Thurber (Argued), Lewis & McKenna, Saddle River, N.J., for appellant.

James I.K. Knapp, Acting Asst. Atty. Gen.

Before SLOVITER and COWEN, Circuit Judges and ROTH, District Judge.

OPINION OF THE COURT

COWEN, Circuit Judge.

Christine Byrne received $20,000 in 1981 in return for her agreement not to pursue Fair Labor Standards Act ("FLSA") and state law wrongful discharge claims against her former employer. This appeal requires us to decide whether the Tax Court properly determined that one-half of these settlement proceeds represented taxable income. Because we conclude that the entire settlement is excludable under 26 U.S.C. §...

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