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Revenue Ruling 74-77

1974-1 C.B. 33 (1974)

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Revenue Ruling 74-77

Internal Revenue Service
1974-1 C.B. 33 (1974)

JR

Facts

An individual (the taxpayer) was awarded damages in a settlement on a claim of alienation of affection and in exchange for surrendering custody of his minor child. The Internal Revenue Service issued a ruling determining whether those damages were income that could be subject to federal income tax.

Rule of Law

Issue

Holding and Reasoning ()

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Casebooks

Federal Income Tax

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