Byrne v. Commissioner
United States Tax Court
T was discharged from her employment with company G in the midst of an investigation by the Equal Employment Opportunity Commission (EEOC) into sex-based wage disparity in one of the departments of the company. T was not employed in that department, but was perceived by G as having played a significant role in instigating the investigation and participating therein.
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T was discharged from her employment with company G in the midst of an investigation by the Equal Employment Opportunity Commission (EEOC) into sex-based wage disparity in one of the departments of the company. T was not employed in that department, but was perceived by G as having played a significant role in instigating the investigation and participating therein. The EEOC brought suit to enjoin G from interfering with its investigation and, inter alia, to require G to reinstate T, who was not a party to that suit. The suit was settled upon G's payment of $ 20,000 to T in consideration of…
1Opinion of the Court
OPINION
RAUM, Judge:
The Commissioner determined a deficiency in petitioner’s 1981 income tax in the amount of $5,561. The issue before us is the excludability from petitioner’s income under section 104(a)(2), I.R.C. 1954, of amounts she received from her former employer.1 The case was submitted on the basis of a stipulation of facts and attached exhibits. At the time the petition herein was filed, petitioner resided in New Jersey.
In 1980, petitioner was an employee of Grammer, Dempsey & Hudson, Inc. (Grammer or the company), a company engaged in the sale of steel. Petitioner worked as a clerk…
2Cases cited32 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Tameny v. Atlantic Richfield Co.California Supreme Court · 1980
- Palmateer v. International Harvester Co.Illinois Supreme Court · 1981
- Fortune v. National Cash Register Co.Massachusetts Supreme Judicial Court · 1977
- Pierce v. Ortho Pharmaceutical Corp.Supreme Court of New Jersey · 1980
27 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Delaney v. CommissionerCourt of Appeals for the First Circuit · 1996
- Miller v. CommissionerUnited States Tax Court · 1989
- Rickel v. CommissionerUnited States Tax Court · 1989
- Downey v. CommissionerUnited States Tax Court · 1991
- Christine A. Byrne v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1989
22 more not listed; retrieve them via the Exa API.