Court of Appeals for the Sixth Circuit June 24, 1981, 80-1043, 80-1044 (William Q. Wolfson and Elizabeth Wolfson, Cross v. Commissioner of Internal Revenue, Cross-Appellant)

ORDER

William Q. Wolfson appeals from the Tax Court’s determination that the payment he received in settlement of his state court action against Wayne State University is includable in gross income because it was intended to compensate him for lost earnings, and was not a nontaxable form of compensation for personal injury to his personal reputation.