Legal Opinion

Bent v. Commissioner

United States Tax Court

Decided July 28, 1986No. Docket No. 11963-80Published

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

James Edward Bent, Petitioner v. Commissioner of Internal Revenue, Respondent

Bent v. Commissioner

Docket No. 11963-80

United States Tax Court

87 T.C. 236; 1986 U.S. Tax Ct. LEXIS 74; 87 T.C. No. 15;

July 28, 1986, Filed

Decision will be entered under Rule 155.

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…

2Cases cited24 opinions

  1. Imbler v. PachtmanSupreme Court of the United States · 1976
  2. Monroe v. PapeSupreme Court of the United States · 1961
  3. Wilson v. GarciaSupreme Court of the United States · 1985
  4. Carey v. PiphusSupreme Court of the United States · 1978
  5. Shelley v. KraemerSupreme Court of the United States · 1948

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