Sandra Holmes - Page 2
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Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for 2001, and Rule references
are to the Tax Court Rules of Practice and Procedure.
After settlement of some issues by the parties, the issue
for decision is whether petitioner for 2001 is entitled to deduct
FINDINGS OF FACT
At the time the petition was filed, petitioner resided in
New York, New York.
In 1994, using an attorney, petitioner filed in Federal
District Court a lawsuit against petitioner’s employer alleging
sexual harassment and discrimination. In 1996, the District
Court dismissed petitioner’s lawsuit. In 1997 the United States
Court of Appeals for the Second Circuit affirmed the dismissal.
Holmes v. NBC, GE, 946 F. Supp. 2 (S.D.N.Y. 1996), affd. without
published opinion Holmes v. NBC/GE, 133 F.3d 907 (2d Cir. 1997).
The specific terms of the fee agreement between petitioner
and her attorney are not established in the record.
In 2001, even though petitioner’s Federal sexual harassment
and discrimination lawsuit had been dismissed against petitioner
several years earlier, petitioner’s attorney continued attempts
to recover for petitioner damages relating to alleged sexual
harassment and discrimination. The record does not indicate that
petitioner ever recovered any amount of damages relating to
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Last modified: November 10, 2007