Bent v. Commissioner
United States Tax Court
After petitioner, a teacher at a public high school, criticized the school administration, the local school board decided not to rehire him.
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After petitioner, a teacher at a public high school, criticized the school administration, the local school board decided not to rehire him. Petitioner sued the school board in a State court, alleging contract violations and numerous violations of 42 U.S.C. sec. 1983. In deciding only the liability issue, the State court concluded that petitioner's right to freedom of speech had been abridged, in violation of 42 U.S.C. sec. 1983; the State court rejected the contract claim and the other 42 U.S.C. sec. 1983 claims. Thereafter, the parties reached a settlement and petitioner received a $ 24,000…
1Opinion of the Court
CHABOT, Judge:
Respondent determined a deficiency in Federal individual income tax against petitioner for 1977 in the amount of $5,402.38. After concessions by respondent, the issues for decision are as follows:(1) Whether a $24,000 settlement payment to petitioner from Marshallton-McKean School District, in settlement of litigation, is excludable from gross income under section 104(a)(2);1 and(2) Whether petitioner is entitled to a deduction for the amount paid as legal fees, if the settlement payment is excludable.
FINDINGS OF FACT
Some of the facts have been stipulated; the stipulations and…
2Cases cited23 opinions
- Imbler v. PachtmanSupreme Court of the United States · 1976
- Monroe v. PapeSupreme Court of the United States · 1961
- Wilson v. GarciaSupreme Court of the United States · 1985
- Carey v. PiphusSupreme Court of the United States · 1978
- Shelley v. KraemerSupreme Court of the United States · 1948
18 more not listed; retrieve them via the Exa API.
3Cited by75 opinions
- Threlkeld v. CommissionerUnited States Tax Court · 1986
- Robinson v. CommissionerUnited States Tax Court · 1994
- Metzger v. CommissionerUnited States Tax Court · 1987
- James Edward Bent v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1988
- Delaney v. CommissionerCourt of Appeals for the First Circuit · 1996
70 more not listed; retrieve them via the Exa API.