Legal Opinion
FARNSWORTH v. COMMISSIONER
United States Tax Court
Decided January 28, 2002No. 14460-99UnpublishedCited by 3 opinions
1Opinion of the Court
ORIN F. FARNSWORTH AND MARY L. FARNSWORTH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
FARNSWORTH v. COMMISSIONER
No. 14460-99
United States Tax Court
T.C. Memo 2002-29; 2002 Tax Ct. Memo LEXIS 31; 83 T.C.M. (CCH) 1153;
January 28, 2002, Filed
Petitioners not entitled to exclude from income any portion of District Manager's Appointment Agreement "contract value" termination payments because petitioners failed to prove that petitioner had any basis in District Manager's Appointment Agreement contract. We further hold that District Manager's Appointment Agreement "contract value"…
2Cases cited13 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- W. Horace Williams, Sr., and Viola Bloch Williams v. United StatesCourt of Appeals for the Fifth Circuit · 1957
- Cal-Maine Foods, Inc. v. CommissionerUnited States Tax Court · 1989
- Martin Ice Cream Co. v. Comm'rUnited States Tax Court · 1998
- Newberry v. CommissionerUnited States Tax Court · 1981
8 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Christine C. Peterson v. Commissioner of IRSCourt of Appeals for the Eleventh Circuit · 2016
- Christine C. Peterson v. Commissioner of IRSCourt of Appeals for the Eleventh Circuit · 2016
- Christine C. Peterson v. Commissioner of IRSCourt of Appeals for the Eleventh Circuit · 2016