Legal Opinion
Robert L. Gray, Mary A. Gray v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided January 13, 1997No. 96-9006PublishedCited by 1 opinion
1Opinion of the Court
SEYMOUR, Chief Judge.
Robert L. Gray and his wife Mary appeal the Tax Court’s decision upholding the Commissioner’s assertion of a deficiency of $65,-336 in federal income tax for the 1990 tax year. We affirm. 1
I
On May 25, 1990, Mr. Gray and Phillips Petroleum Company settled his claim against the company under the Age Discrimination in Employment Act (ADEA), 29 U.S.C. §§ 621-634, for $221,000. Half of the settlement was characterized as representing lost pension and insurance benefits, and the other half as ADEA liquidated damages. Mr. Gray did not report the settlement amount on his 1990 tax…
2Cases cited16 opinions
- United States v. BurkeSupreme Court of the United States · 1992
- Commissioner v. SchleierSupreme Court of the United States · 1995
- Sheldon L. Wulf v. The City of Wichita, Gene Denton, and Richard LamunyonCourt of Appeals for the Tenth Circuit · 1989
- Frank E. & Mildred E. Rickel v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1990
- Burnet v. PorterSupreme Court of the United States · 1931
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3Cited by1 opinion
- Gray v. Phillips Petroleum Co.District Court, D. Kansas · 1998