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: 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
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