Taylor Miller v. Commissioner

T.C. Memo. 2001-55

UNITED STATES TAX COURT TAYLOR MILLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 12095-98. Filed March 6, 2001. Patrick W. Martin, for petitioner. Timothy F. Salel, for respondent. MEMORANDUM OPINION BEGHE, Judge: Respondent determined a deficiency of $75,180 in petitioner’s 1992 Federal income tax. The deficiency is primarily attributable to respondent’s determination that the proceeds of petitioner’s settlement of a sex discrimination class action lawsuit, Kraszewski v. State Farm Gen. Ins. Co.,

38 Fair Empl. Prac. Cas. (BNA) 197

(N.D. Cal. 1985),…