Legal Opinion
Carmen Pistillo v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided August 24, 1990No. 89-2209PublishedCited by 37 opinions
1Opinion of the Court
KEITH, Circuit Judge:
On April 30, 1982, petitioner Carmen Pis-tillo (“Pistillo”) received $58,000 from his former employer, pursuant to the settlement of an age discrimination lawsuit. See Age Discrimination in Employment Act (“ADEA”), 29 U.S.C. §§ 621-634. This appeal requires us to decide whether the United States Tax Court (“the Tax Court”) properly determined that Pistillo’s settlement award is taxable. Because we conclude that Pistillo’s settlement award is excludable from his taxable income pursuant to § 104(a)(2) of the Internal Revenue Code (“IRC”), 26 U.S.C. § 104(a)(2), we REVERSE…
2Cases cited18 opinions
- Wilson v. GarciaSupreme Court of the United States · 1985
- Curtis v. LoetherSupreme Court of the United States · 1974
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Goodman v. Lukens Steel Co.Supreme Court of the United States · 1987
- Sheldon L. Wulf v. The City of Wichita, Gene Denton, and Richard LamunyonCourt of Appeals for the Tenth Circuit · 1989
13 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- Fremont G. Redfield v. Insurance Company of North AmericaCourt of Appeals for the Ninth Circuit · 1991
- Elizabeth A. Reese v. United StatesCourt of Appeals for the Federal Circuit · 1994
- Downey v. CommissionerUnited States Tax Court · 1991
- Therese A. Burke, Cynthia R. Center, Linda G. Gibbs v. United StatesCourt of Appeals for the Sixth Circuit · 1991
- Purcell v. Seguin State Bank and Trust Co.Court of Appeals for the Fifth Circuit · 1993
32 more not listed; retrieve them via the Exa API.