1. Home
  2. Browse Decisions
  3. T.C.
  4. 35 T.C.
  5. 35 T.C. 646 (1961)
 

STARRELS v. COMMISSIONER

Docket No. 77031.

35 T.C. 646 (1961)

MAURIE STARRELS AND DORIS W. STARRELS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 26, 1961.

Attorney(s) appearing for the Case

Robert W. Kenny, Esq., for the petitioners.

Charles F. Quinlan, Esq., for the respondent.

OPINION.

RAUM, Judge:

The Commissioner determined a deficiency in petitioners' income tax for the year 1956 in the amount of $1,530.87. The only question is whether an amount received in 1956 by petitioner Doris W. Starrels from Loew's, Inc., in exchange for a release of any claims she might have for invasion of her right of privacy constitutes taxable income. The facts have been stipulated.

Petitioners Maurie and Doris W. Starrels, husband...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases