1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 71 T.C.M.
  5. 71 T.C.M. 3178 (1996)
 

SODOMA v. COMMISSIONER

Docket No. 19881-94.

71 T.C.M. 3178 (1996)

T.C. Memo. 1996-275

Robert C. Sodoma and Gwen A. Sodoma v. Commissioner.

United States Tax Court.

June 13, 1996.

Attorney(s) appearing for the Case

Leonard Lanny Leighton, San Antonio, Tex., for the petitioners.1 Joni D. Larson, for the respondent.

MEMORANDUM OPINION

TANNENWALD, Judge:

Respondent determined a deficiency of $21,104 in petitioners' 1993 Federal income tax.

This case is before us on respondent's motion for summary judgment under Rule 121.2 The issue for consideration is whether petitioners may exclude from gross income, under section 104(a)(2), amounts received from Robert C. Sodoma's employer in consideration for signing a general release and covenant...

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