- 2 -
petitioners are entitled to an abatement of interest pursuant to
section 6404(e).1
Background
Some of the facts have been stipulated and are so found.
The stipulation of facts is incorporated herein by this
reference. Petitioners resided in St. Paul, Minnesota, when the
petition in this case was filed. References to petitioner are to
Hugh D. Sims.
This case arises from the settlement of a class action
lawsuit against Northwest Airlines for alleged violations of the
Age Discrimination in Employment Act (ADEA). Petitioner, a
retired U.S. Air Force pilot, was working for a commercial air
carrier when he received an unsolicited letter from the U.S.
Equal Employment Opportunity Commission (EEOC) asking him if he
would like to participate in a class action lawsuit against
Northwest Airlines. He agreed to participate.
In the summer of 1987, during the pendency of the lawsuit,
petitioner was interviewed for employment by Northwest Airlines
and hired as an employee.
Sometime after petitioner was hired by Northwest Airlines,
the class action lawsuit was settled. Under the terms of the
1Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year at issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure. Monetary amounts are rounded to the nearest dollar.
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011