Nancy J. Vincent - Page 2

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          from her income under section 104(a)(2).1  We hold that it is               
          not; and                                                                    
               2.   whether respondent properly determined that $198,000              
          received by petitioner’s attorney was income to petitioner.  We             
          hold that he did.                                                           
                                  FINDINGS OF FACT                                    
               Some facts were stipulated.  We incorporate herein by this             
          reference the parties’ stipulation of facts and the exhibits                
          submitted therewith.  We find the stipulated facts accordingly.             
          Petitioner resided in Laughlin, Nevada, when this petition was              
          filed.                                                                      
               Petitioner began working for Whittier Trust Co. (Whittier)             
          as vice president and director of client administration in                  
          October 1991.  After developing symptoms in 1992, petitioner was            
          diagnosed with active peptic ulcer disease on October 29, 1993.             
          Petitioner was advised that high stress would exacerbate her                
          condition, and she therefore requested a 4-day workweek at or               
          around the end of 1993.  Michael Casey (Casey), the president of            
          Whittier, changed her work schedule to a 4-day workweek as a                
          reasonable accommodation of her disability (reasonable                      
          accommodation).  Casey circulated a company-wide memorandum to              
          this effect on March 7, 1994.                                               


               1 Unless otherwise noted, section references are to the                
          applicable versions of the Internal Revenue Code.  Rule                     
          references are to the Tax Court Rules of Practice and Procedure.            




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