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RICKEL v. C.I.R.

No. 89-1529.

900 F.2d 655 (1990)

Frank E. & Mildred E. RICKEL, Appellants, v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals, Third Circuit.

Decided April 3, 1990.

Attorney(s) appearing for the Case

Dixon R. Rich (argued) and Dixon R. Rich, Jr., Rich, Fluke, Tishman & Rich, Pittsburgh, Pa., for appellants.

Shirley D. Peterson, Asst. Atty. Gen., Gary R. Allen, Ann Belanger Durney and Bruce R. Ellisen (argued), Attys., Tax Div., U.S. Dept. of Justice, Washington, D.C., for appellee.

Before SLOVITER, HUTCHINSON and COWEN, Circuit Judges.

OPINION OF THE COURT

COWEN, Circuit Judge.

The appellant Frank E. Rickel ("the taxpayer")1 received $80,000 from his former employer in 1983 and $25,000 in 1984 pursuant to a settlement of his Age Discrimination in Employment Act ("ADEA") lawsuit. This appeal requires us to decide whether the United States Tax Court properly determined that one-half of this settlement represented taxable income. Because we conclude that the entire...

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