1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 45 T.C.M.
  5. 45 T.C.M. 346 (1982)
 

NUSSBAUM v. COMMISSIONER

Docket No. 15901-80.

45 T.C.M. 346 (1982)

T.C. Memo. 1982-725

Rhoda E. Nussbaum v. Commissioner.

United States Tax Court.

Filed December 20, 1982.

Attorney(s) appearing for the Case

Rhoda E. Nussbaum, pro se, Edison, N.J. John M. Elias and David M. Brandes, for the respondent.

Memorandum Findings of Fact and Opinion

NIMS, Judge:

Respondent determined a deficiency in petitioner's Federal income tax for the year 1977 of $6,062.39. The issue for decision is whether a $15,000 payment received by petitioner from The New York Times in 1977 was excludable from income as compensation for personal injuries within the meaning of section 104(a)(2).1

Findings of Fact

Some of the facts...

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