Memorandum Findings of Fact and Opinion
IRWIN, Judge:
Respondent determined a deficiency of $1,679.12 in petitioners' income tax for the taxable year 1974.
The only issue presented for our consideration is whether petitioners received taxable income in 1974 as a result of the settlement of a lawsuit brought in the District Court of Arapahoe County, Colorado, by petitioner-husband against his former employer.
Let's get started
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.
Let's get started

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.