Sue A. Bennett Burns v. United States

76 F.3d 384 77 A.F.T.R.2d 96 -905, 96-1 USTC P 50,179 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Sue A. BENNETT BURNS, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. No. 94-16639. United States Court of Appeals, Ninth Circuit. Submitted Jan. 10, 1996. * Decided Jan. 24, 1996. Before: LAY, ** CHOY, and PREGERSON, Circuit Judges. 1 MEMORANDUM *** 2 Sue A. Bennett Burns (taxpayer) appeals the district court's grant of summary judgment in favor of the Government. Taxpayer argues that the district court erred in ruling that damages she received in a state court employment action were not on account of personal injuries or sickness, and therefore not excludable from gross income under 26 U.S.C. § 104 (a)(2). We affirm. Factual and Procedural History 3 On June 6, 1986, taxpayer commenced a civil lawsuit against her former employer, Valley Bank of Nevada, in Nevada state court. Taxpayer's lawsuit asserted four claims: (1) breach of contract, (2)…