Donna J. Collins - Page 6




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          in damages for loss of earnings.  He alleged three causes of                
          action:  Breach of contract, intentional tort for fraudulent                
          inducement to enter into a contract, and general negligence.  The           
          court granted Xircom’s motion for judgment on the pleadings as to           
          the intentional tort and negligence claims.  The court found no             
          breach of contract because the contract could be unilaterally               
          terminated.  Petitioner amended his complaint to add a cause of             
          action for equitable estoppel.  The court denied relief to                  
          petitioner, finding that he had not shown that he suffered                  
          damages directly related to his reliance on Xircom’s job offer.             
          D.   Petitioners’ Family                                                    
               Petitioners had no source of income other than petitioner’s            
          employment.  They were devastated by Xircom’s withdrawal of its             
          job offer to petitioner and AT&T’s refusal to allow him to                  
          rescind his resignation.                                                    
               During that time, petitioners did not sleep well and they              
          became short tempered with each other and their children.                   
          Petitioners separated in October or November 1995 and later                 
          divorced.                                                                   
          E.   Petitioners’ 1994 Return, Extension of Time To Assess, and             
               Notice of Deficiency                                                   
               Petitioners filed a joint return for 1994 on September 3,              
          1996.  On June 2, 1999, petitioner signed a Form 872, Consent to            
          Extend the Time to Assess Tax, extending the period to assess tax           







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