Why the Stadnyk Case on False Imprisonment is a Lemon

4 Pages Posted: 7 Apr 2010

Date Written: April 5, 2010

Abstract

In this article, Wood considers Stadnyk, in which the Tax Court and Sixth Circuit held that a settlement payment for a few hours of incarceration was not excludable under section 104. Wood contends that the Sixth Circuit did a better job than the Tax Court, but he believes long-term incarceration cases are qualitatively and quantitatively different.

Suggested Citation

Wood, Robert W., Why the Stadnyk Case on False Imprisonment is a Lemon (April 5, 2010). Tax Notes, Vol. 127, No. 1, 2010, Available at SSRN: https://ssrn.com/abstract=1586108 or http://dx.doi.org/10.2139/ssrn.1586108

Robert W. Wood (Contact Author)

Wood LLP ( email )

333 Sacramento Street
San Francisco, CA 94111
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415-834-1800 (Phone)
415-834-1888 (Fax)

HOME PAGE: http://www.WoodLLP.com

Wood LLP ( email )

333 Sacramento Street
San Francisco, CA 94111
United States
415-834-1800 (Phone)
415-834-1888 (Fax)

HOME PAGE: http://www.WoodLLP.com

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