gross-income-taxation

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Case Title Lower Court Docketed Status Flags Tags Question Presented
19-6338 Gerald Nelson v. Commissioner of Internal Revenue Second Circuit 2019-10-22 Denied Response WaivedRelisted (2)IFP arbitration arbitration-award back-pay back-pay-settlement civil-rights due-process gross-income gross-income-taxation section-1983 tax tax-law tax-liability unemployment unemployment-benefits Whether gross income includes back pay settlements that deduct taxpayer's Unemployment Benefits in an Arbitration Award, and who is the taxpayer - the…