- 2 -
Unless otherwise indicated, all section references are to the
Internal Revenue Code for the years in issue, and all Rule
references are to the Tax Court Rules of Practice and Procedure.
After concessions, the issues remaining for determination are who
has the burden of proof; whether a 1996 settlement payment is,
pursuant to section 104(a)(2) excludable from income; and whether
certain expenses incurred in 1995 and 1996 are deductible.
FINDINGS OF FACT
When the petition was filed, petitioner resided in
Titusville, Florida. During 1995 and 1996, petitioner was
married to Yvette Managan. Petitioner and Mrs. Managan did not
file individual Federal income tax returns for the taxable years
1995 and 1996.
During 1995 through June 1, 1996, petitioner was employed as
the Director of Management Services for Brevard County, Florida.
On January 26, 1996, petitioner was severely injured (i.e.,
injuries to his head, neck, back, etc.) in a motorcycle accident.
As a result of these disabilities, Brevard County asked
petitioner to resign and, on June 1, 1996, he did so.
Petitioner consulted an attorney and sought a settlement
from Brevard County. Petitioner discussed with Tom Jenkins, the
County Supervisor of Brevard County, a potential wrongful
termination claim against Brevard County under the Americans with
Disabilities Act, 42 U.S.C. secs. 12101-12213 (1994) (ADA).
Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011