Legal Opinion
Brodsky v. United States
District Court, E.D. Pennsylvania
Decided February 3, 1969No. 39711PublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM AND ORDER
FULLAM, District Judge.
This case is a taxpayers’ refund suit contesting the legality of a deficiency assessment of $658.00, plus interest of $95.73, which the taxpayers paid on October 2, 1964. When the case was called for trial, a stipulation of facts was submitted, and oral argument was heard on the legal issues.
The dispute involves the proper tax treatment of a lump sum payment of $15,701.28 made to the wife-taxpayer by the School District of Philadelphia on June 20, 1961. Mrs. Brodsky was discharged as a teacher by the School District on May 28, 1954, but on June 30,…
2Cases cited4 opinions
- Board of Public Education v. IntilleSupreme Court of Pennsylvania · 1960
- Stearns v. CommissionerUnited States Tax Court · 1950
- Estate of Lester O. Stearns, Deceased, Inez Stearns, Administratrix, and Inez Stearns, Surviving Wife v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1951
- Schuylkill Haven Trust Co. v. United StatesDistrict Court, E.D. Pennsylvania · 1966
3Cited by1 opinion
- Kerin v. Unemployment Insurance Appeals BoardCalifornia Court of Appeal · 1978