JERRY E. SMITH, Circuit Judge:
Joseph Gajda, who files tax returns jointly with his wife Lillian Gajda, appeals the Tax Court's summary judgment on Joseph's claim that $91,690 of income received upon his resignation from employment constituted payment on account of sickness or personal injury excludable under section 104(a)(2) of the Internal Revenue Code. Because the pleadings demonstrate that the employer offered the payment in lieu of damages and not to settle...
Let's get started
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.