Glynn v. Commissioner of Internal Revenue
Decision Date | 30 March 1982 |
Citation | 676 F.2d 682 |
Parties | Glynn v. Commissioner of Internal Revenue 81-1493 |
Court | U.S. Court of Appeals — First Circuit |
U.S.T.C.
AFFIRMED
To continue reading
Request your trial56 cases
-
Downey v. Comm'r of Internal Revenue
... ... (BNA) 897 57 Empl. Prac. Dec. P 41,019 97 T.C. 150 97 T.C. No. 10 BURNS. P. DOWNEY AND MARJORIE DOWNEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 11120-89. United States Tax Court. Filed July 31, 1991 ... P, an airline pilot, sued his former ... Glynn v. Commissioner, 76 T.C. 116, 119 (1981), affd. without published opinion 676 F.2d 682 (1st Cir. 1982). The term tort has been defined as [a] legal ... ...
-
Kovacs v. Comm'r of Internal Revenue
... 100 T.C. 124 100 T.C. No. 10 Rosemary S. KOVACS, et al.,1 Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Nos. 561790 to 562090. United States Tax Court. Feb. 24, 1993 ... [100 T.C. 125] Dan A. Darnell and Robert ... See also Downey v. Commissioner, supra at 160; Glynn v. Commissioner, 76 T.C. 116, 119 (1981), affd. without published opinion 676 F.2d 682 (1st Cir.1982). We should apply this approach to the case at ... ...
-
Rickel v. C.I.R.
... ... Frank E. & Mildred E. RICKEL, Appellants, ... COMMISSIONER OF INTERNAL REVENUE ... No. 89-1529 ... United States Court of ... must derive from some sort of tort claim against the payor." Glynn v. Commissioner, 76 T.C. 116, 119 (1981), aff'd without published opinion, ... ...
-
Francisco v. U.S.
... ... The Internal Revenue Service (the "IRS") audited the Taxpayers and assessed a tax ... Clifford, 309 U.S. 331, 334 (1940); see also Commissioner v. Glenshaw Glass Co., 348 U.S. 426, 432 (1955) ("The definition of gross ... 236, 244 (1986), aff'd, 835 F.2d 67 (3d Cir. 1987); Glynn v. Commissioner, 76 T.C. 116, 120 (1981), aff'd, 676 F.2d 682 (table) (1st ... ...
Request a trial to view additional results
1 books & journal articles
-
Tax Consequences of Employment Discrimination Settlements
...283 (2d Cir. 1961). 16. See generally, Fono v. Comm'r, 79 T.C. 680 (1982); Glynn v. Comm'r, 76 T.C. 116 (1981) [aff'd without opinion, 676 F.2d 682 (1st Cir. 1980)]; Seay, supra, note 8; Nussbaum v. Comm'r, para. 82, 725, P.H. Memo T.C. (1982). 17. PLR 8219069 (Feb. 12, 1982). 18. See, Hodg......