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DOWNEY v. C.I.R.

No. 93-3763.

33 F.3d 836 (1994)

Burns P. and Marjorie DOWNEY, Plaintiffs-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Defendant-Appellant.

United States Court of Appeals, Seventh Circuit.

Decided August 30, 1994.

Rehearing and Suggestion for Rehearing Denied November 18, 1994.

Attorney(s) appearing for the Case

Steven E. Reick, Woodstock, IL (argued), for petitioners-appellees.

David L. Jordan, I.R.S., Michael L. Paup, Gary R. Allen, Ann Belanger Durney (argued), Edward T. Perelmuter, Dept. of Justice, Tax Div., Appellate Section, Washington, DC, Paul H. Thorton, I.R.S., Regional Counsel, Chicago, IL, for respondent-appellant.

Before CUMMINGS, FLAUM and KANNE, Circuit Judges.

Rehearing and Suggestion for Rehearing En Banc Denied November 18, 1994.

FLAUM, Circuit Judge.

Burns P. Downey along with his wife Marjorie filed a joint petition in the Tax Court challenging the Commissioner's assertion that they owed additional tax for 1985. The Tax Court found for the Downeys, holding that the amount received by a taxpayer in settlement of litigation under the Age Discrimination in Employment Act ("ADEA") is excludable from gross income...

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