McKim v. Commissioner
United States Tax Court
Held: Amounts received from settlement of a lawsuit represented claims for lost wages and are not excludable from income.
1Opinion of the Court
LAWRYN W. MCKIM AND JUDY ANN MCKIM, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
McKim v. Commissioner
Docket No. 968-76.
United States Tax Court
T.C. Memo 1980-93; 1980 Tax Ct. Memo LEXIS 489; 40 T.C.M. (CCH) 9; T.C.M. (RIA) 80093;
March 26, 1980, Filed
Held: Amounts received from settlement of a lawsuit represented claims for lost wages and are not excludable from income.
Lawryn W. McKim and Judy Ann McKim, pro se.
Marvin T. Scott, for the respondent.
IRWIN
MEMORANDUM FINDINGS OF FACT AND OPINION
IRWIN, Judge: Respondent determined a deficiency of $1,679.12 in petitioners' income tax…
2Cases cited14 opinions
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Mason K. Knuckles and Bernice A. Knuckles v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1965
- Seay v. CommissionerUnited States Tax Court · 1972
- Nathan Agar and Christina Edith Agar v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1961
- Yates Industries, Inc. v. CommissionerUnited States Tax Court · 1972
9 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Pipitone v. United StatesDistrict Court, N.D. Illinois · 1998