Powell v. CIR

F I L E D
United States Court of Appeals
Tenth Circuit
UNITED STATES COURT OF APPEALS
MAR 14 1997
TENTH CIRCUIT
PATRICK FISHER
Clerk

SHARON F. POWELL and CHARLES
HESTER POWELL,

Petitioner - Appellant, No. 96-9007
vs. (Docket No. 5652-94)
(United States Tax Court)
COMMISSIONER OF INTERNAL
REVENUE,

Respondent - Appellee.

ORDER AND JUDGMENT*

Before EBEL, BRORBY, and KELLY, Circuit Judges.**

Petitioners Sharon and Charles Powell, appearing pro se, appeal from the Tax

Court’s ruling that monies Mr. Powell received in settlement of an Age Discrimination in

Employment Act claim are taxable. This question has been resolved by Commissioner v.

Schleier, 115 S. Ct. 2159, 2163 (1995), and Gray v. Commissioner, 104 F.3d 1226, 1227

*
This order and judgment is not binding precedent, except under the doctrines of
law of the case, res judicata, and collateral estoppel. This court generally disfavors the
citation of orders and judgments; nevertheless, an order and judgment may be cited under
the terms and conditions of 10th Cir. R. 36.3.
**
After examining the briefs and the appellate record, this three-judge panel has
determined unanimously that oral argument would not be of material assistance in the
determination of this appeal. See Fed. R. App. P. 34(a); 10th Cir. R. 34.1.9. The cause is
therefore ordered submitted without oral argument.
(10th Cir. 1997), and consequently we AFFIRM the judgment of the Tax Court.

The mandate shall issue forthwith.

Entered for the Court

Paul J. Kelly, Jr.
Circuit Judge

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