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Respondent determined a deficiency in petitioners’ 2002
Federal income tax of $2,164. The sole issue for decision is
whether the amount received by petitioner Louise Mumy
(petitioner) from DaimlerChrysler, her employer, is excludable
from income under section 104(a)(2).
The stipulated facts and the exhibits received into evidence
are incorporated herein by reference. At the time the petition
in this case was filed, petitioners resided in Temperance,
Michigan.
Background
Petitioners’ Employment
During 2002, petitioners were full-time employees1 at a
large automobile manufacturing plant, DaimlerChrysler. The
DaimlerChrysler plant is located in Toledo, Ohio. Petitioner was
a secretary in the body shop. Petitioner Robert Mumy was a
factory worker.
Petitioner’s Injuries
Petitioner was harassed by a coworker in her workplace
starting in 1997. The coworker made inappropriate statements to
her, stared at her, and visited her office when there was no
1No explanation was given for the unemployment compensation
received during 2002 by both petitioners. Petitioner testified
that she had been continuously employed by DaimlerChrysler for 22
years. The basis for these payments, however, does not affect
the Court’s decision, as the unemployment compensation was
appropriately reported.
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