Quimbee logo
DMCA.com Protection Status

Stadnyk v. Commissioner

367 Fed. Appx. 586 (2010)

Case BriefRelatedOptions
From our private database of 28,700+ case briefs...

Stadnyk v. Commissioner

United States Court of Appeals for the Sixth Circuit

367 Fed. Appx. 586 (2010)

Facts

In 1996, Brenda Stadnyk (plaintiff) purchased a used car from Nicholasville Road Auto Sales, Inc. (the car dealership). Stadnyk tendered partial payment using a check from her checking account at Bank One, Kentucky, N.A. (the bank). The car broke down almost immediately, and Stadnyk placed a stop-payment order on the check with the bank. However, the bank returned the check to the car dealership erroneously labeled “NSF” for insufficient funds. The car dealership reported Stadnyk to the police for passing a worthless check, and she was arrested at her home. Stadnyk was transported to jail, where she underwent the booking process, including being required to undress in front of officers. Stadnyk was not physically assaulted or injured in the process. The charges against Stadnyk were ultimately dropped, and Stadnyk initiated a civil lawsuit against the car dealership and the bank alleging various claims, including malicious prosecution and false imprisonment. In 2002, the bank agreed to settle Stadnyk’s claims for $49,000. Stadnyk did not report the settlement as gross income, and the commissioner of internal revenue (defendant) issued a notice of deficiency, which the tax court sustained. On appeal, Stadnyk argued: (1) that the settlement proceeds should not be classified as taxable income because the damages were compensatory, and thus she did not enjoy an accession to wealth as contemplated by Internal

Rule of Law

Issue

Holding and Reasoning (Clay, J.)

What to do next…

  1. Unlock this case brief with a free (no-commitment) trial membership of Quimbee.

    You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 546,000 law students since 2011. Some law schools—such as Yale, Berkeley, and Northwestern—even subscribe directly to Quimbee for all their law students.

    Unlock this case briefRead our student testimonials
  2. Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.

    Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students.

    Learn about our approachRead more about Quimbee

Here's why 546,000 law students have relied on our case briefs:

  • Written by law professors and practitioners, not other law students. 28,700 briefs, keyed to 984 casebooks. Top-notch customer support.
  • The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
  • Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
  • Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.

Access this case brief for FREE

With a 7-day free trial membership
Here's why 546,000 law students have relied on our case briefs:
  • Reliable - written by law professors and practitioners, not other law students
  • The right length and amount of information - includes the facts, issue, rule of law, holding and reasoning, and any concurrences and dissents
  • Access in your class - works on your mobile and tablet
  • 28,700 briefs - keyed to 984 casebooks
  • Uniform format for every case brief
  • Written in plain English - not in legalese and not just repeating the court's language
  • Massive library of related video lessons - and practice questions
  • Top-notch customer support

Access this case brief for FREE

With a 7-day free trial membership