Wolfson v. C. I. R., Nos. 80-1043
| Court | United States Courts of Appeals. United States Court of Appeals (6th Circuit) |
| Writing for the Court | Before JONES, Circuit Judge, CECIL, Senior Circuit Judge, and BERTELSMAN |
| Citation | 651 F.2d 1228 |
| Parties | 81-2 USTC P 9594 William Q. WOLFSON and Elizabeth Wolfson, Petitioners-Appellants, Cross Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee, Cross-Appellant. |
| Decision Date | 24 June 1981 |
| Docket Number | Nos. 80-1043,80-1044 |
Page 1228
Petitioners-Appellants, Cross Appellees,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee,
Cross-Appellant.
Sixth Circuit.
Page 1229
Alan Adelson, Southfield, Mich., for petitioners-appellants, cross-appellees.
M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Daniel F. Ross, George L. Hastings, Jr., Tax Division, U. S. Dept. of Justice, N. Jerold Cohen, Chief Counsel, I. R. S., Washington, D. C., for respondent-appellee, cross-appellant.
Before JONES, Circuit Judge, CECIL, Senior Circuit Judge, and BERTELSMAN, District Judge. *
William Q. Wolfson appeals from the Tax Court's determination that the payment he received in settlement of his state court action against Wayne State University is includable in gross income because it was intended to compensate him for lost earnings, and was not a nontaxable form of compensation for personal injury to his personal reputation. Wolfson also contests the Tax Court's determination that funds he received while working as a medical resident were gross income paid in return for services he rendered, instead of nontaxable fellowship grants.
In 1943, Wolfson received his medical degree from a medical school which was not fully accredited in all states. He wished to do medical research, and therefore sought to obtain a degree from a "Class A" medical school which was accredited in all states. In 1953, Wayne University Medical College offered Wolfson a chance to earn a medical degree (Class A) and at the same time to
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act as a member of Wayne State's volunteer faculty. While he served on the faculty he would be enrolled as a medical student. Wolfson took advantage of the opportunity and went to Wayne State.In 1954, Wolfson was called into active duty as an officer in the Army Reserves. There was a great deal of publicity about his attempts to obtain a deferment, and one of the members of Wayne State's faculty accused Wolfson of exploiting the plight of his patients in order to obtain a deferment.
After Wolfson was inducted into the Army, the faculty and administration at Wayne State denied Wolfson's status as a faculty member while he attended Wayne State. When they responded to inquiries about Wolfson's status while he attended Wayne State they stated that he had not been a faculty member, but merely a student. Wolfson...
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Cal. State Teachers' Ret. Sys. v. Alvarez, No. 295, 2016
...plaintiffs even if they personally did not have notice of the [earlier suit's] dismissal." Id. ; see also, e.g. , Nathan , 651 F.2d at 1228 ("[I]n derivative actions nonparty shareholders are not entitled to notice of dismissal following a hearing on the merits.").163 See Nev......
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Concord Instruments Corporation v. Commissioner, Docket No. 15863-90.
...¶ 9285], 372 U.S. 39 (1963). The proper inquiry is: in lieu of what were the damages paid? Wolfson v. Commissioner [81-2 USTC ¶ 9594], 651 F.2d 1228 (6th Cir. 1981), affg. and remanding [Dec. 35,509(M)] T.C. Memo. 1978-445; Robinson v. Commissioner [Dec. 49,648], 102 T.C. ___ (1994); Yates ......
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Burke v. U.S., No. 90-5607
...it was intended to compensate [Burke] for lost earnings...." Threlkeld, 848 F.2d at 83 (distinguishing Wolfson v. Commissioner, 651 F.2d 1228 (6th Cir.1981)). See also Wolfson (accepting applicability of clear error analysis to Tax Court determinations of excludability in personal inju......
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In re Sonus Networks, Inc., No. 06-1937.
...to be successful, the state plaintiffs' abandonment of that appeal does not indicate their representation was inadequate. Nathan, 651 F.2d at 1228. The plaintiffs' own brief therefore refutes the notion that the state plaintiffs' abandonment of their appeal could establish inadequate * * * ......
-
Cal. State Teachers' Ret. Sys. v. Alvarez, No. 295, 2016
...plaintiffs even if they personally did not have notice of the [earlier suit's] dismissal." Id. ; see also, e.g. , Nathan , 651 F.2d at 1228 ("[I]n derivative actions nonparty shareholders are not entitled to notice of dismissal following a hearing on the merits.").163 See Nev......
-
Concord Instruments Corporation v. Commissioner, Docket No. 15863-90.
...¶ 9285], 372 U.S. 39 (1963). The proper inquiry is: in lieu of what were the damages paid? Wolfson v. Commissioner [81-2 USTC ¶ 9594], 651 F.2d 1228 (6th Cir. 1981), affg. and remanding [Dec. 35,509(M)] T.C. Memo. 1978-445; Robinson v. Commissioner [Dec. 49,648], 102 T.C. ___ (1994); Yates ......
-
Burke v. U.S., No. 90-5607
...it was intended to compensate [Burke] for lost earnings...." Threlkeld, 848 F.2d at 83 (distinguishing Wolfson v. Commissioner, 651 F.2d 1228 (6th Cir.1981)). See also Wolfson (accepting applicability of clear error analysis to Tax Court determinations of excludability in personal inju......
-
In re Sonus Networks, Inc., No. 06-1937.
...to be successful, the state plaintiffs' abandonment of that appeal does not indicate their representation was inadequate. Nathan, 651 F.2d at 1228. The plaintiffs' own brief therefore refutes the notion that the state plaintiffs' abandonment of their appeal could establish inadequate * * * ......