Legal Opinion

Crossin v. United States

District Court, N.D. Illinois

Decided April 22, 1992No. 91 C 5029Published

1Opinion of the Court

MEMORANDUM OPINION

BRIAN BARNETT DUFF, District Judge.

Timothy and Nanette Crossin, husband and wife 1 , filed suit against the United States alleging that their Claim for a Refund for the overpayment of income taxes for the 1989 tax year was erroneously denied. The Crossins paid $66,433 as a tax assessed against the award resulting from the settlement of a civil rights case. They claim that the award was excludable from the computation of income under § 104(a)(2) of the Internal Revenue Code. The government denies that § 104(a)(2) excludes the award. The parties have filed cross-motions for…

2Cases cited18 opinions

Davis v. PassmanSupreme Court of the United States · 1979
Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
Richard JOHNSON, Jr., Plaintiff-Appellant, v. GEORGIA HIGHWAY EXPRESS, INC., Defendant-AppelleeCourt of Appeals for the Fifth Circuit · 1969
Commissioner v. JacobsonSupreme Court of the United States · 1949
Hortencia Bohen v. City of East Chicago, IndianaCourt of Appeals for the Seventh Circuit · 1986

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