Daniel R. Doyle & Lynn A. Doyle v. Commissioner

T.C. Memo. 2019-8

UNITED STATES TAX COURT DANIEL R. DOYLE AND LYNN A. DOYLE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 26734-14. Filed February 6, 2019. Steven G. Early, for petitioners. Horace Crump, Caroline R. Krivacka, and Edwin B. Cleverdon, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION HOLMES, Judge: After Wacom Technology Corp. fired Daniel Doyle, he sued for breach of contract, antitrust violations, civil conspiracy, failure to pay wages, and wrongful discharge. The parties settled, and Wacom agreed to pay -2- [*2] Doyle for his “alleged unpaid…