Eugene Amos, Jr. - Page 2

                                        - 2 -                                         
          $200,000 settlement amount (settlement amount at issue) that                
          petitioner received in 1997 in settlement of a claim is                     
          excludable under section 104(a)(2)2 from petitioner’s gross                 
          income for that year.  We hold that $120,000 is excludable and              
          that $80,000 is not.                                                        
                                  FINDINGS OF FACT                                    
               Most of the facts have been stipulated and are so found.               
               At the time petitioner filed the petition in this case, he             
          resided in Minneapolis, Minnesota.                                          
               During 1997, petitioner was employed as a television camera-           
          man.  In that capacity, on January 15, 1997, petitioner was                 
          operating a handheld camera during a basketball game between the            
          Minnesota Timberwolves and the Chicago Bulls.  At some point                
          during that game, Dennis Keith Rodman (Mr. Rodman), who was                 
          playing for the Chicago Bulls, landed on a group of photogra-               
          phers, including petitioner, and twisted his ankle.  Mr. Rodman             
          then kicked petitioner.  (We shall refer to the foregoing inci-             
          dent involving Mr. Rodman and petitioner as the incident.)                  


               1(...continued)                                                        
          A, Itemized Deductions, and $7,178 of deductions claimed by                 
          petitioner in Schedule C, Profit or Loss From Business.  There              
          are other determinations in the notice that are computational in            
          that resolution of the issues relating to such determinations               
          flows automatically from our resolution of the issue addressed              
          herein.                                                                     
               2All section references are to the Internal Revenue Code in            
          effect for the year at issue.  All Rule references are to the Tax           
          Court Rules of Practice and Procedure.                                      





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