WIRTZ v. COMMISSIONER

Docket No. 8869-88.

56 T.C.M. 1596 (1989)

T.C. Memo. 1989-139

Howard A. Wirtz and the Estate of Rosella S. Wirtz, Deceased, Howard A. Wirtz, Executor v. Commissioner.

United States Tax Court.

Filed March 30, 1989.


Attorney(s) appearing for the Case

Howard L. Richshafer, 441 Vine St., Cincinnati, Ohio, for the petitioners. Joseph P. Grant, for the respondent.


Memorandum Opinion

COHEN, Judge:

Respondent determined a deficiency of $6,852 in petitioners' Federal income tax for 1984. The sole issue for decision is whether all, or any part, of the damages awarded to petitioner in a suit under the Age Discrimination in Employment Act, 29 U.S.C. sec. 621-634 (1985), is includable in gross income.

This case was submitted fully stipulated. The facts set forth in the stipulation are incorporated as our findings...

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