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petitioner $111,708.44. The $111,708.44 amount was computed as
follows:
1989-90 salary 1$55,634.51
1990-91 salary 252,349.93
Additional interest 3524.58
Reimbursement for benefits 43,195.84
Total 5111,704.86
1This amount consists of a base salary of $50,500 less interim earnings of
$871.15, plus interest to Feb. 25, 1991, of $6,005.66.
2This amount consists of a base salary of $54,300 less interim earnings of
$4,968, plus interest to Feb. 25, 1992, of $3,017.93.
3There is a $12,794.52 difference between the $107,984.44 ($55,634.51 +
52,349.93) in backpay and interest on backpay that the district ultimately paid
petitioner and the $95,189.92 in backpay and interest on backpay that the district
offered her on Feb. 25, 1992. The $524.58 in additional interest represents 6
percent interest on $12,794.52.
4This amount constitutes reimbursement for medical and dental benefits that
petitioner did not receive while terminated.
5There is a small difference of $3.58.
The district issued two checks to petitioner, each dated
December 21, 1992, totaling $59,079.78. These checks represented
backpay and interest on backpay of $108,509.02 after payroll
deductions.3 The district also issued a check to petitioner
dated December 21, 1992, in the amount of $3,195.84 as
reimbursement for benefits petitioner had not received. A
courier presented the checks to petitioner on December 28, 1992.4
3A portion of the payroll deductions consisted of $31,042.86
in Federal income taxes.
4However, the record is not clear whether petitioner also
received the third check for $3,195.84 on Dec. 28, 1992. It is
irrelevant to our inquiry since the check for $3,195.84 was not
included in the Form W-2, Wage and Tax Statement, for 1992 and is
not included in respondent’s determination of unreported income.
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