Frank E. & Mildred E. Rickel v. Commissioner of Internal Revenue

U.S. Court of Appeals, Third Circuit · Decided 1990-04-03

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From the opinion

OPINION OF THE COURT COWEN, Circuit Judge. The appellant Frank E. Rickel (“the taxpayer”) 1 received $80,000 from his former employer in 1983 and $25,000 in 1984 pursuant to a settlement of his Age Discrimination in Employment Act (“ADEA”) lawsuit. This appeal requires us to decide whether the Unit…

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