1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 63 T.C.M.
  5. 63 T.C.M. 2472 (1992)
 

MOLASKY v. COMMISSIONER

Docket No. 473-86.

63 T.C.M. 2472 (1992)

T.C. Memo. 1992-164

Allan and Gloria Molasky v. Commissioner.

United States Tax Court.

Filed March 23, 1992.

Attorney(s) appearing for the Case

Howard A. Wittner and Jane M. Carriker, for the petitioners.

Robert J. Burbank, for the respondent.

Supplemental Memorandum Opinion

FAY, Judge:

This matter is before this Court on remand by the Court of Appeals for the Eighth Circuit. The sole issue for decision is to what extent petitioner Allan Molasky (petitioner) should recognize income in 1981 under section 61(a)1 for payments allocated to a covenant not to compete in connection with a sale of a distributorship.

On April 25, 1988, this Court issued its opinion...

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