Shaltz v. Comm'r
United States Tax Court
Ps timely filed their joint 1999 Federal income tax return wherein they failed to report a $ 30,000 payment P-W received from GM during 1999. That payment arose from a complaint that P- W had filed against GM and one of its employees for sexual harassment primarily in violation of the Elliott-Larsen Civil Rights Act, Mich. Comp.
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Ps timely filed their joint 1999 Federal income tax return wherein they failed to report a $ 30,000 payment P-W received from GM during 1999. That payment arose from a complaint that P- W had filed against GM and one of its employees for sexual harassment primarily in violation of the Elliott-Larsen Civil Rights Act, Mich. Comp. Law, secs. 37.2101-37.2804 (2001). In her complaint, P-W prayed solely for an award of "damages for mental anguish, humiliation, embarrassment, and loss of benefits and other economic advantages of employment." Following mediation, GM settled W's complaint by paying…
1Opinion of the Court
STEPHEN G. AND KAREN P. SHALTZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Shaltz v. Comm'r
No. 6523-02
United States Tax Court
T.C. Memo 2003-173; 2003 Tax Ct. Memo LEXIS 169; 85 T.C.M. (CCH) 1489;
June 11, 2003, Filed
Petitioners were not entitled to exclude any of settlement payment from their gross income.
Ps timely filed their joint 1999 Federal income tax return wherein they failed to report a $ 30,000 payment P-W received from GM during 1999. That payment arose from a complaint that P- W had filed against GM and one of its employees for sexual harassment primarily in…
2Cases cited14 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
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- Robinson v. CommissionerCourt of Appeals for the Fifth Circuit · 1995
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