- 3 -
See also King v. Commissioner, 115 T.C. 118 (2000);2 Interim Rule
325.
Some of the facts were stipulated. Those facts, with the
annexed exhibits, are so found and are incorporated herein by
reference. At the time the petition was filed, petitioner was a
legal resident of Canon City, Colorado.
Petitioner was an employee of PayLess Drug Stores Northwest,
Inc. (PayLess), in Colorado from sometime during 1991 until June
23, 1992. He worked in several different positions, including
that of floor supervisor, although his assignments varied,
ranging from stocking shelves to the supervision of employees.
Shortly after his employment began with PayLess, petitioner
realized that his employer was overly demanding. He and other
employees were required to work from 80 to 100 hours per week, at
least 6 and sometimes 7 days per week. He found the work
overwhelming and finally realized he could no longer bear the
2 In the notice of deficiency, respondent disallowed the
earned income credit of $2,961 claimed on petitioner's joint
return for 1995 for the reason that the inclusion of petitioner's
class action award in income exceeded the earned income amount as
provided in sec. 32(a)(2) and (b). If the Court sustains
respondent on the class action income issue, respondent's
adjustment disallowing the earned income credit would likewise be
sustained; however, the question of whether petitioner is
entitled to relief from joint liability under sec. 6015 with
respect to the trade or business income attributable to his
former spouse would remain. Additional information regarding
petitioner's 1995 joint return relative to this issue is provided
later in the body of the opinion.
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