Longoria v. Comm'r
United States Tax Court
Beginning in 1988 P suffered discrimination in his workplace, the apparent results of which included some physical injuries as late as 1998. In 2002 P sued his employer in State court alleging discrimination, but his complaint did not mention the physical injuries. In 2005 P received a lump-sum award in settlement of the lawsuit, and the settlement agreement allocated no portion of the award to physical injuries.
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Beginning in 1988 P suffered discrimination in his workplace, the apparent results of which included some physical injuries as late as 1998. In 2002 P sued his employer in State court alleging discrimination, but his complaint did not mention the physical injuries. In 2005 P received a lump-sum award in settlement of the lawsuit, and the settlement agreement allocated no portion of the award to physical injuries. On the advice of a certified public accountant (C.P.A.), P reported this settlement award on his 2005 Federal income tax return as non-taxable income pursuant to I.R.C. sec.…
1Opinion of the Court
EMBLEZ LONGORIA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Longoria v. Comm'r
No. 26989-07
United States Tax Court
T.C. Memo 2009-162; 2009 Tax Ct. Memo LEXIS 162; 98 T.C.M. (CCH) 11;
July 2, 2009, Filed
Beginning in 1988 P suffered discrimination in his workplace, the apparent results of which included some physical injuries as late as 1998. In 2002 P sued his employer in State court alleging discrimination, but his complaint did not mention the physical injuries. In 2005 P received a lump-sum award in settlement of the lawsuit, and the settlement agreement allocated no portion of…
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