Opinion ID: 1581476
Heading Depth: 1
Heading Rank: 5

Heading: Income From Employer

Text: The district court found that Tighe had received income from his employer, CBS, following his disability, but did not specify the amount of that income. Tighe's federal income tax returns show his wages were $218 in 1994, $319 in 1995, and $445 in 1996. These are the only wages in the record that fairly represent Tighe's income from an employer following his disability. We note that at oral argument, Combined contended that the $3,000 to $4,000 a month Tighe received from CBS following his disability was income from CBS, as his employer. The evidence in the record on this issue consists of Tighe's income tax returns which show nominal wages and Bahm's testimony that the management consultation fees that CBS paid to Tighe were self-employment income to him through ABM. Bahm also stated that the $3,000 to $4,000 that Tighe received from CBS through ABM was included in gross receipts on the Schedule C for ABM. In addition, Tighe testified that after his heart attack in July 1994, he was no longer an employee of CBS and that he did not receive a management consultation fee from CBS because he was unable to perform his original duties. Instead, he stated that the money he received from CBS after his heart attack was a draw on his accumulated profits from CBS. No contradicting evidence was submitted by Combined to show that the $3,000 to $4,000 Tighe received from CBS was income from an employer. We conclude that the record does not support Combined's contention.