1. Home
  2. Browse Decisions
  3. T.C.
  4. 97 T.C.
  5. 97 T.C. 150 (1991)
 

DOWNEY v. COMMISSIONER

Docket No. 11120-89.

97 T.C. 150 (1991)

BURNS P. DOWNEY AND MARJORIE DOWNEY, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 31, 1991.

Attorney(s) appearing for the Case

Steven E. Reick, for the petitioners.

Marjory A. Gilbert, James F. Hanley, Jr., and Jan E. Lamartine, for the respondent.

OPINION

HALPERN, Judge:*

Respondent has determined a deficiency of $43,2371 in petitioners' Federal income tax for 1985, together with additions to tax under sections 6653(a) and 6661 (since conceded by respondent). This case requires us to determine the taxability of an amount received in settlement of a suit brought under the Age Discrimination in Employment Act of 1967, as amended (the ADEA...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases