Legal Opinion
Ervin v. Commissioner
United States Tax Court
Decided May 30, 2002No. 22079-97; No. 22080-79; No. 22081-97Unpublished
1Opinion of the Court
SAM ERVIN AND ELLA M. ERVIN, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Ervin v. Commissioner
No. 22079-97; No. 22080-79; No. 22081-97
United States Tax Court
T.C. Memo 2002-134; 2002 Tax Ct. Memo LEXIS 137; 83 T.C.M. (CCH) 1753;
May 30, 2002, Filed
Petitioners may not exclude lawsuit settlement payments they received from the United Insurance Company of America from gross income as damages for personal injuries or sickness.
Thomas P. Ollinger, Jr., for petitioners.
Charles Pillitteri and Alan Friday, for respondent.
Colvin, John O.
COLVIN
MEMORANDUM FINDINGS OF FACT AND…
2Cases cited17 opinions
- United States v. BurkeSupreme Court of the United States · 1992
- Commissioner v. SchleierSupreme Court of the United States · 1995
- Mason K. Knuckles and Bernice A. Knuckles v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1965
- James E. Threlkeld v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1988
- Threlkeld v. CommissionerUnited States Tax Court · 1986
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