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All section references are to the Internal Revenue Code in
effect for the taxable years in issue, and all Rule references
are to the Tax Court Rules of Practice and Procedure, unless
otherwise indicated.
After a concession1, the issues for decision are:2 (1)
Whether the theory of judicial estoppel, or in the alternative,
the period of limitations, bars the assessment and collection of
the deficiency in income tax for 1990. We hold it does not. (2)
Whether petitioner's backpay award of $137,918.96 received in
1990 as partial settlement of his claim under Title VII of the
Civil Rights Act of 1964, Pub. L. 88-352, 78 Stat. 253, is
taxable. We hold it is. (3) Whether petitioner is entitled to
an overpayment based on his claim to additional withholding
credits of $47,277 for 1991. We hold he is not. (4) Whether
petitioner is entitled to deduct unreimbursed employee business
expenses of $8,044 and $5,457 for 1990 and 1991, respectively.
We hold he is not. (5) Whether for 1990 petitioner is liable for
an addition to tax for failure to file a return under section
6651(a). We hold he is. (6) Whether for 1990 petitioner is
1 Respondent concedes that petitioner did not have
unreported income of $81,669 in 1991.
2 Petitioner raises several issues at trial and on brief
which we find to be without merit. Accordingly, we do not
address them here.
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