T.C. Memo. 1998-8
UNITED STATES TAX COURT
WALTER R. and MARILYN K. EASTER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 9166-96. Filed January 7, 1998.
Walter R. and Marilyn K. Easter, pro se.
Allan D. Hill, for respondent.
MEMORANDUM OPINION
RAUM, Judge: The Commissioner determined a $33,193
deficiency in petitioners' 1992 Federal income taxes. There are
two issues for consideration: (1) Whether a settlement payment
of $135,000 and an incentive payment of $16,200 paid by State
Farm Insurance Company to petitioner Marilyn K. Easter to
encourage her to settle her sex discrimination claim in a class
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