KNAPP v. C.I.R.

No. 478, Docket 88-4124.

867 F.2d 749 (1989)

Charles L. KNAPP and Beverley E. Knapp, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Second Circuit.

Decided February 6, 1989.

Rehearing Denied April 4, 1989.


Attorney(s) appearing for the Case

Burt Neurborne, New York City (Norman Sinrich, Nancy W. Pierce, Chadbourne & Park, New York City, of counsel), for petitioners-appellants.

Teresa E. McLaughlin, Atty., Tax Div., Dept. of Justice, Washington, D.C. (William S. Rose, Jr., Asst. Atty. Gen., Gary R. Allen, Jonathan S. Cohen, Attys., Tax Div., Dept. of Justice, Washington, D.C., of counsel), for respondent-appellee.

Before LUMBARD, WINTER and MAHONEY, Circuit Judges.


WINTER, Circuit Judge:

Appellants Charles and Beverley Knapp appeal from a decision of the Tax Court determining a deficiency in their federal income tax for the year 1979. The dispute concerns the taxability of payments made by Mr. Knapp's employer, the New York University School of Law ("N.Y.U."), to educational institutions attended by the Knapps's children pursuant to a program in which N.Y.U. provided tuition assistance to the children of its faculty members...

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