Legal Opinion
Audre Lee Kurowski v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided November 13, 1990No. 89-3578PublishedCited by 20 opinions
1Opinion of the Court
CUMMINGS, Circuit Judge.
Taxpayer Audre Kurowski was a tenured teacher who received $12,862 in settlement of a dismissal proceeding brought against her by her former employer. The Tax Court held that this amount did not constitute damages received on “account of personal injuries or sickness” and consequently was not excludable from her income under Section 104(a)(2) of the Internal Revenue Code (26 U.S.C. § 104(a)(2)). The Court held that there was a deficiency in income tax due from taxpayer for 1980 in the amount of $5,999.06, and taxpayer has appealed from this decision. We affirm.
A.…
2Cases cited10 opinions
- Sheldon L. Wulf v. The City of Wichita, Gene Denton, and Richard LamunyonCourt of Appeals for the Tenth Circuit · 1989
- Carl Johnston v. Harris County Flood Control DistrictCourt of Appeals for the Fifth Circuit · 1989
- Frank E. & Mildred E. Rickel v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1990
- Metzger v. CommissionerUnited States Tax Court · 1987
- United States v. Dorothy R. GarberCourt of Appeals for the Fifth Circuit · 1979
5 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Pipitone v. United StatesCourt of Appeals for the Seventh Circuit · 1999
- Bagley v. CommissionerUnited States Tax Court · 1995
- Albert J. Taggi & Ann D. Taggi v. United StatesCourt of Appeals for the Second Circuit · 1994
- Stocks v. CommissionerUnited States Tax Court · 1992
- Charles Francisco Cecilia Francisco v. United StatesCourt of Appeals for the Third Circuit · 2001
15 more not listed; retrieve them via the Exa API.