KELLER v. COMMISSIONER

Docket No. 6914-90.

62 T.C.M. 401 (1991)

T.C. Memo. 1991-373

Howard H. and Marianne Keller v. Commissioner.

United States Tax Court.

Filed August 8, 1991.


Attorney(s) appearing for the Case

Thomas F. Joyce, 70 W. Madison St., Chicago, Ill., for the petitioners. Vijay S. Rajan, Keith A. Aqui and Robert B. Miscavich, for the respondent.


Memorandum Opinion

COHEN, Judge:

Respondent determined a deficiency of $11,721 in petitioners' Federal income tax for 1986. In the petition, petitioners challenged respondent's determination that they are liable for income taxes on liquidated damages received by Howard H. Keller in settlement of a lawsuit brought under the Age Discrimination in Employment Act of 1967 (ADEA), 81 Stat. 602, as amended, 29 U.S.C. sec. 621 et seq (1988). In an amendment to the...

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