Neri v. Comm'r
United States Tax Court
1. Held: Ps have failed to prove that PH's receipt of an arbitrator's award from his former employer on account of its wrongfully failing to accommodate PH's disability was excludible from gross income under I.R.C. sec. 104(a)(2) because of its being paid on account of personal physical injuries or physical sickness. 2. Held, further, Ps are not liable for I.R.C. sec. 6662 accuracy-related penalty.
1Opinion of the Court
SALVADOR F. NERI AND GUADALUPE NERI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Neri v. Comm'r
Docket No. 20420-09
United States Tax Court
T.C. Memo 2012-71; 2012 Tax Ct. Memo LEXIS 71; 103 T.C.M. (CCH) 1357;
March 15, 2012, Filed
Decision will be entered under Rule 155.
1. Held: Ps have failed to prove that PH's receipt of an arbitrator's award from his former employer on account of its wrongfully failing to accommodate PH's disability was excludible from gross income under I.R.C. sec. 104(a)(2) because of its being paid on account of personal physical injuries or physical sickness.
2Cases cited2 opinions
- Jack A. Rivera v. Baker West, Inc., an Arizona Corporation Baker Concrete Construction, Inc., an Arizona Corporation, Dba Baker Concrete, Inc.Court of Appeals for the Ninth Circuit · 2005
- Vincent v. Comm'rUnited States Tax Court · 2005