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KUROWSKI v. C.I.R.

No. 89-3578.

917 F.2d 1033 (1990)

Audre Lee KUROWSKI, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided November 13, 1990.

Attorney(s) appearing for the Case

Stephen G. Katz, Katz, Friedman, Schur & Eagle, Chicago, Ill., for petitioner-appellant.

Peter K. Scott, I.R.S., Gary R. Allen, Laura Marie Conley O'Hanlon, Bruce R. Ellisen, Dept. of Justice, Tax Div., Appellate Section, Charles S. Casazza, U.S. Tax Court, Washington, D.C., for respondent-appellee.

Before CUMMINGS and MANION, Circuit Judges, and GRANT, Senior District Judge.

CUMMINGS, Circuit Judge.

Taxpayer Audre Kurowski was a tenured teacher who received $12,862 in settlement of a dismissal proceeding brought against her by her former employer. The Tax Court held that this amount did not constitute damages received on "account of personal injuries or sickness" and consequently was not excludable from her income under Section 104(a)(2) of the Internal Revenue Code (26 U.S.C. § 104(a)(2)). The Court held that there was a deficiency...

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