Biehl v. Comm'r
United States Tax Court
Ps are H and W. H, a shareholder and former employee of D Corp., filed suit with W, also a shareholder of D, against D and its other shareholders for wrongful termination of H's employment and for dissolution of D. Following a jury verdict of $ 2.1 million in favor of H on his wrongful termination claim, Ps and D negotiated a global settlement under which D in 1996 paid a total of $ 1.2 million to settle H's wrongful termination claim, $ 799,000 to H and $ 401,000 to Ps'…
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Ps are H and W. H, a shareholder and former employee of D Corp., filed suit with W, also a shareholder of D, against D and its other shareholders for wrongful termination of H's employment and for dissolution of D. Following a jury verdict of $ 2.1 million in favor of H on his wrongful termination claim, Ps and D negotiated a global settlement under which D in 1996 paid a total of $ 1.2 million to settle H's wrongful termination claim, $ 799,000 to H and $ 401,000 to Ps' attorney; D settled Ps' dissolution claims by agreeing to buy back Ps' shares in D in an installment sale with payments…
1Opinion of the Court
OPINION
Beghe, Judge:
This case is before the Court fully stipulated under Rule 122.1 Respondent determined a deficiency of $97,833 in petitioners’ 1996 Federal income tax. The issue for decision is whether petitioners may treat a certain attorney’s fee as paid under “a reimbursement or other expense allowance arrangement” as defined in section 62(a)(2)(A) and (c) so as to be excluded from gross income or deducted in arriving at adjusted gross income under section 62(a). Respondent contends that the fee must be included in gross income and treated as a miscellaneous itemized deduction from…
2Cases cited29 opinions
- Fort Halifax Packing Co. v. CoyneSupreme Court of the United States · 1987
- Nationwide Mutual Insurance v. DardenSupreme Court of the United States · 1992
- United States v. GilmoreSupreme Court of the United States · 1963
- Snow v. CommissionerSupreme Court of the United States · 1974
- Ethel West Cotnam v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1959
24 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Frank Biehl Barbara Biehl v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2003
- United States v. Finley HilliardCourt of Appeals for the Fifth Circuit · 2015
- Steven J. Namyst Terry L. Namyst v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 2006
- Allen R. Davison v. CommissionerUnited States Tax Court · 2020
- Bruce W. Lemay v. CommissionerUnited States Tax Court · 2020
8 more not listed; retrieve them via the Exa API.