- 17 -
Based on the facts and circumstances of the instant case, we
conclude that petitioner had an honest misunderstanding of the
law and acted in good faith when she excluded the attorney's fees
payments from her gross income. We have considered the parties'
remaining arguments and find them without merit, irrelevant, or
unnecessary to reach.
To reflect the foregoing, and respondent's concessions,
Decision will be entered
under Rule 155.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17
Last modified: May 25, 2011