Legal Opinion
Raymond D. Wallace v. United States
Court of Appeals for the Seventh Circuit
Decided April 6, 1998No. 97-2650PublishedCited by 8 opinions
1Opinion of the Court
FLAUM, Circuit Judge.
Two knee injuries ended Raymond Wallace’s professional football career in 1989. Wallace’s team, the Pittsburgh Steelers, released Wallace and paid him $75,000 in settlement of any amounts owed under Wallace’s player contract and the collective bargaining agreement between the National Football League (NFL) and the NFL Players Association. Although Wallace paid taxes on the $75,000 when he received it, he now contends that the bulk of this payment was exempt from taxation under 26 U.S.C. § 104(a)(1) as an amount received under a workmen’s compensation act. The Internal…
2Cases cited7 opinions
- William A. Rutter v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1985
- John L. Kane, Jr. v. United StatesCourt of Appeals for the Federal Circuit · 1994
- Thomas Take and Janice Take v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1986
- Marsh v. Workmen's Compensation Appeal BoardCommonwealth Court of Pennsylvania · 1996
- Craft v. United StatesDistrict Court, S.D. Indiana · 1995
2 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Padilla v. Intel Corp.New Mexico Court of Appeals · 1998
- Simpson v. Comm'rUnited States Tax Court · 2013
- Zardo v. Comm'rUnited States Tax Court · 2011
- Encompass Independent Insurance Co. v. DombroskyDistrict Court, W.D. Virginia · 2017
- James D. Ktsanes v. CommissionerUnited States Tax Court · 2014
3 more not listed; retrieve them via the Exa API.