In PacificFilmLaboratoriesv. Commissioner of Tax 1970 121 CLR 154, Australia Windeyer J defined copyright It is not a right in an existing thing. It is a negative right , as it has been called, a power to prevent the making of a physical thing by copying. Case Details The PacificFilmLaboratoriesv. Commissioner of Tax was regarding whether the reproduction of prints owned by a third party, for that third party was an act of sale which could incur sales tax. PacificFilm argued that as it had no property right in the prints, it was not selling anything to the customer which might be taxed. The High Court rejected this argument saying that when PacificFilm reproduced the customer s negatives, under authorisation from the customer, the copyright was owned by the customer but the chattel produced in the process of reproduction was owned by PacificFilm. The sale of this chattel to the customer incurred the sales tax. References Reynolds IP, Chapter 2 http www.federationpress.com.au pdf Reynolds 20IP 20Ch02.pdf Australia law stub Category High Court of Australia cases Category 1970 in Australia Category 1970 in case law Category Australian copyright case law ... more details
infobox film name Commissioner image Commissioner film.jpg image size alt caption director Shaji Kailas producer M. Mani writer Ranji Panicker narrator starring Suresh Gopi br Ratheesh br Vijayaraghavan actor Vijayaraghavan br Shobana br M. G. Soman br Bheeman Raghu music Rajamani cinematography Dinesh Baboo editing Bhoominathan studio distributor released 1994 runtime country FilmIndia language Malayalam language Malayalam budget gross preceded by followed by Bharathchandran I.P.S. Commissioner is a 1994 Malayalam film directed by Shaji Kailas , written by Ranji Panicker and produced by M. Mani, starring Suresh Gopi , Ratheesh , Vijayaraghavan actor Vijayaraghavan , Shobana , M. G. Soman , and Bheeman Raghu . The film was dubbed in Telugu cinema Telugu as Police Commissioner . On release, this film broke several collection records and completed a run of 200 days. It is considered the biggest hit in the career of Suresh Gopi and is treated as a cult classic in the Malayalam cinema industry. Plot The films opens with Bharathchandran Suresh Gopi , the city police commissioner busting a smuggling gang while dealing with gold costing Rs five crores. Known for his hot tempered and aggressive ... Commissioner Malayalamcinema malayalam film stub Category 1995 films Category Indian films Category ... Thomas, by taking law in his own hands. Theatrical response The film was released in April ... Pradesh as Police Commissioner , it emerged as an all time blockbuster in Telugu cinema surpassing the combined records of three Chiranjeevi films released during the time. A sequel to this film ... hit. Trivia Commissioner , on its release in 1994, broke several collection records and was the biggest hit of the year. Unlike many of Shaji Kailas Renji Panicker movies, this film was not a musical film . A sequel to this film was released in 2005. Bharathchandran I.P.S. was also the directorial ... years, made a successful comeback with this film. The camerawork was done by Dinesh Baboo and editing ... more details
Pacific Research Laboratories, Inc. is a leading producer of artificial bone , Sawbones, designed to simulate the bone architecture as well as the bone s physical properties. ref http www.watechcenter.org index.php?p Pacific Research Laboratories, Inc.&s 163 Washington Technology Center Pacific Research Laboratories, Inc Bot generated title ref Founded in 1978, and now with about 70 employees, it is the largest manufacturer on Vashon, Washington Vashon , and is locally referred to as The Bone Factory. ref Vashon Island ref In its research product development, lead researcher Susmita Bose began in 2000 to develop the first artificial open celled cancellous bone model using materials such as polyurethane based polymers , ceramic powders , and organic solvents . ref http www.waTechCenter.org index.php?p Pacific Research Laboratories, Inc.&s 163 Washington Technology Center Pacific Research Laboratories, Inc Bot generated title ref This research is funded by Washington Technology Center http www.waTechCenter.org http www.waTechCenter.org Sawbones has been developed specifically for surgical training where a realistic bone specimen is required. ref http www.wabio.com industry directory companybyid?companyid 175 WaBio.com Bot generated title ref The term sawbones is very old slang for a physician, especially a surgeon . References refs External links http www.sawbones.com Sawbones home page Category 1978 establishments ... more details
Infobox building image Logo Pacific Biological Laboratories.png caption Pacific Biological Laboratories logo of Ed Ricketts . name Pacific Biological Laboratories location town Monterey, California location country United States architect client Ed Ricketts engineer construction start date completion date date demolished cost structural system style National Register of Historic Places Pacific Biological Laboratories , PBL , was a biological supply house that sold Taxidermy preserved animal s and prepared specimen microscope slide , many were of sea maritime Aquatic animal aquatic species , to schools, museums, and research institutions. It was located in a building on the Monterey Bay in Monterey County, California . History The company was started by Ed Ricketts with his college roommate and business partner Albert Galigher in 1923. Originally located in Pacific Grove, California Pacific Grove at 165 Fountain Avenue, ref cite book last Seavey first Kent authorlink title Pacific Grove publisher Arcadia Publishing year 2005 pages 110 isbn 0738529648 ref ref Cite web url http www.caviews.com ricketts.htm title Edward F. Ricketts, he is not Doc accessdate 2007 10 08 publisher www.caviews.com ref the lab was moved to 740 Ocean View Avenue, Monterey, California around January, 1930, ref name Tamm cite book last Tamm first Eric Enno title Beyond the Outer Shores publisher Four Walls ... thumb left 300px The Pacific Biological Laboratories of Ed Ricketts , on Cannery Row , Monterey .... The manuscript for Between Pacific Tides survived the fire as it had already been sent to Stanford ... Jesse S. last3 Shillinglaw first3 Susan title Pacific Grove publisher Cambridge University year 1996 ... birth, a commemorative plaque was placed on the 165 Fountain Avenue location by the Pacific Grove Heritage Society and the Pacific Grove Museum of Natural History Association. The Pacific Biological Laboratories is on the National Register of Historic Places . References reflist Registered Historic ... more details
Use mdy dates date September 2010 Infobox SCOTUS case Litigants Abbott Laboratoriesv. Gardner ArgueDate January 16 ArgueYear 1967 DecideDate May 22 DecideYear 1967 FullName Abbott Laboratories, et al. v. Gardner, Secretary of Health, Education, and Welfare, et al. USVol 387 USPage 136 Citation 87 S. Ct. 1507 18 L. Ed. 2d 681 1967 U.S. LEXIS 2974 Prior Subsequent Holding Drug companies were not prohibited by the ripeness doctrine from challenging an Food and Drug Administration United States FDA regulation requiring a prescription drug s generic name to appear on all related printed materials. SCOTUS 1965 1967 Majority Harlan JoinMajority Warren, Black, Douglas, Stewart, White Dissent Fortas Dissent2 Clark NotParticipating Brennan LawsApplied wikisource Abbott Laboratoriesv. Gardner , ussc 387 136 1967 , was a Legal case case heard before the United States Supreme Court . Abbott Laboratories held that drug companies were not prohibited by the ripeness doctrine from challenging a Food and Drug Administration United States U.S. Food and Drug Administration FDA regulation requiring a prescription drug s generic name to appear on all related printed materials. The government argued that the case was not ripe because the regulation had yet to be enforced however, that argument failed where prosecution was likely and there was substantial hardship to denying a pre enforcement challenge to the statute. External links Caselaw source case Abbott Laboratoriesv. Gardner , 387 U.S. 136 1967 findlaw http laws.findlaw.com us 387 136.html justia http supreme.justia.com us 387 136 case.html http biotech.law.lsu.edu cases adlaw abbott labs.htm Supreme Court favors reviewability of administrative actions Abbott Laboratories et al. v. Gardner, 87 S. Ct. 1507, 387 U.S. 136 1967 DEFAULTSORT Abbott LaboratoriesV. Gardner Category United States Supreme Court cases Category United States administrative case law Category 1967 in United States case law SCOTUS case stub ... more details
Sindell v. Abbott Laboratories , http online.ceb.com calcases C3 26C3d588.htm 26 Cal. 3d 588 1980 , was a landmark products liability decision of the Supreme Court of California which pioneered the doctrine of market share liability . Background The plaintiff in Sindell was a young woman who developed cancer as a result of her mother s use of the drug diethylstilbestrol DES during pregnancy . A large number of companies had manufactured DES around the time the plaintiff s mother used the drug. Since the drug was a fungible product and many years had passed, it was impossible for the plaintiff to identify the manufacturer s of the particular DES pills her mother had actually consumed. Decision In a 4 3 majority decision by Associate Justice Stanley Mosk , the Court decided to impose a new kind of liability , known as market share liability . The doctrine evolved from a line of negligence and strict products liability opinions most of which had been decided by the Supreme Court of California that were being adopted as the majority rule in many U.S. states. The essential components of the theory are as follows blockquote 1. All defendants named in the suit are potential tortfeasors that is, they did produce the harmful product at issue br 2. The product involved is fungible br 3. The plaintiff cannot identify which defendant produced the fungible product which harmed her in particular, through no fault of her own br 4. A substantial share of the manufacturers who produced the product during the relevant time period are named as defendants in the action blockquote If these requirements are met, a rebuttable presumption arises in favor of the plaintiff if she can prove actual damages, then a court may order each defendant to pay a percentage of such damages equal to its share of the market for the product at the time the product was used. A manufacturer may rebut the presumption ... in Skipworth v. Lead Industries Association 690 A.2d 169 Pa. 1997 , a 1997 Pennsylvania case, the plaintiffs ... more details
with Property The Two Step Analysis after Commissionerv. Tufts journal Tax Lawyer volume 38 issue ...Infobox SCOTUS case Litigants Commissionerv. Tufts ArgueDate November 29 ArgueYear 1982 DecideDate May 2 DecideYear 1983 FullName Commissioner of Internal Revenue v. Tufts, et al. USVol 461 USPage 300 Citation 103 S. Ct. 1826, 75 L. Ed.2d 863 1983 Prior 70 T.C. 756 1978 , reversed by 651 F.2d 1058 5th Cir. 1981 Subsequent Holding When a taxpayer sells or disposes of property encumbered by a nonrecourse obligation exceeding the fair market value of the property sold, the Commissioner may require him to include in the amount realized the outstanding amount of the obligation. SCOTUS 1981 1986 Majority Blackmun JoinMajority unanimous court Concurrence O Connor LawsApplied usc 26 1001 b Commissionerv. Tufts , 461 U.S. 300 1983 , was a unanimous decision by the United States Supreme Court , which held that when a taxpayer sells or disposes of property encumbered by a nonrecourse obligation exceeding the fair market value of the property sold, the Commissioner of Internal Revenue may require him to include in the amount realized the outstanding amount of the obligation the fair market value ... other than the assumption of the non recourse liability. ref Commissionerv. Tufts , 461 ... a loss of 55,740. ref name Tufts at 300 Tufts at 300. ref The TaxCommissioner insisted instead ... rendered in Crane v. Commissioner specifically that a taxpayer must incorporate the amount of mortgage ... at 304 307 see also Crane v. Commissioner , ussc 331 1 1947 . ref In doing so, the Court stated ... and their basis. ref name Tufts at 300 Issue How should the tax court deal with the transfer ... of obligations he has received tax free and included in the property s basis. ref Tufts at 312. ref A finding otherwise would allow a mortgagee to recognize a tax loss without suffering a corresponding ... Realized journal Pacific Law Journal volume 14 issue pages 79 issn 00308757 url accessdate quote ... more details
Infobox SCOTUS case Litigants Commissionerv. Sunnen ArgueDate December 17 ArgueYear 1947 DecideDate April 5 DecideYear 1948 FullName Commissioner of Internal Revenue v. Sunnen USVol 333 USPage 591 Citation 68 S.Ct. 715 Prior Subsequent Certiorari Cert to the United States Court of Appeals for the Fourth Circuit Holding The general rule of res judicata applies to tax proceedings involving the same claim and the same tax year, while the doctrine of collateral estoppel, which is a narrower version of the res judicata rule, applies to tax proceedings involving similar or unlike claims and different tax years. SCOTUS 1946 1949 Majority J. Murphy JoinMajority unanimous Commissionerv. Sunnen , Case citation 333 U.S. 591 1948 , was a case decided by the Supreme Court of the United States in 1948 in which the Court outlined the scope of collateral estoppel or estoppel by judgment in determinations of Federal taxation in the United States federal tax liability. This was important because a single controversial circumstance may have a bearing on Income tax in the United States income tax liability for several years. Res judicata , as part of the doctrine of judicial finality , protects a taxpayer s tax liability for a given year once the taxpayer wins a judgment in court. The judgment is not only controlling with regard to the issues litigated, but also any issues that could have been raised which would have affected the determination of tax liability for the year. But of course, a single controversial circumstance may have a bearing on income tax liability for several years, and if a judgment fixes liability for one of the years, res judicata only forecloses the reopening of that year ... the controlling facts and applicable legal rules remain unchanged. ref Commissionerv. Sunnen ... Court cases, volume 333 External links caselaw source case Commissionerv. Sunnen , 333 U.S. 591 ... estoppel in determinations of tax liability must be confined to situations where the matter ... more details
from ordinary income. References Wills v. Comm r, 411 F.2d 537, 539 9th Cir. 1969 DEFAULTSORT Wills V. Commissioner Category United States Tax Court cases ...orphan date August 2009 Wikify date August 2009 Wills v. Comm r, 411 F.2d 537, 539 9th Cir. 1969 was a United States tax case in the United States Court of Appeals for the Ninth Circuit Ninth Circuit court of appeals. Background Facts The taxpayers were a professional baseball player for a California team and his wife, whose family resided in Washington. The taxpayers had received a car and a belt for athletic achievements. Tax return The taxpayers were notified of deficiencies in reported income for improper business travel and award deductions. The Commissioner determined that deductions for travel, meals, and lodging were not deductible under 26 U.S.C.S. 62, and that the taxpayers owed taxes on the fair market value of the car and belt under 26 U.S.C.S. 74. United States Tax Court Sustained respondent, the Commissioner of Internal Revenue s Commissioner , determination of deficiencies in the taxpayers income tax es paid due to improper deductions under 26 U.S.C.S. 62 2 B , 74. contending that California was not their home and that the car and belt were non taxable civic achievement awards. Opinion of the court The court affirmed the Commissioner s decision, concluding that the taxpayers tax home was Los Angeles because that city was the permanent post of duty. Thus, expenses incurred in that area were not deductible business expenses. Moreover, the taxpayer s car and belt were taxable as ordinary income because receipt of awards or prizes for athletic achievement were not excepted under 74. The awards were taxable as ordinary income based on their fair market value when they were received. The court affirmed the Commissioner s decision that the taxpayers reported deficient income because travel, meals, and lodging expenses incurred in the city that was one taxpayer s primary ... more details
Multiple issues orphan August 2009 wikify August 2009 Early v. Commissioner , 445 F.2d 166 United States Court of Appeals for the Fifth Circuit 5th Cir. 1971 was a United States income tax case, holding that an agreement between taxpayers and heirs of decedent pursuant to which taxpayers received a joint life interest in income from the trust estate in return for the surrender of stock allegedly gifted ... Early v. Commissioner , 445 F.2d 166 5th Cir.1971 Category United States taxation and revenue ... in that capacity for Taxation in the United States federal income tax purposes. Background Facts .... Tax returns Appellees sought to amortize the value of the life estate in subsequent tax returns, which appellant Commissioner of Internal Revenue disallowed. The Commissioner disallowed the deductions ... and that the deductions were therefore prohibited by 273 of the Code. Tax court Taxpayers filed a petition for redetermination in the United States Tax Court Tax Court , asserting that 273 was inapplicable. They also contended that notwithstanding the Tax exemption tax exempt source of some ... in which they had not taken deductions for amortization allocated to tax exempt income. The Tax .... Tax Court which, over the 167 dissents of six of its 15 members, overruled his determination of deficiencies in taxpayers federal income tax for the years 1964 65, and in addition sustained taxpayers claims for refunds for the same years. 52 T.C. 560 1969 . The Tax Court held, and taxpayers contend ... life interest, and that 273 does not apply to purchased life estates. See Gist v. United States, 296 F. Supp. 526 S.D. Cal. 1968 . Issue Appellant Commissioner of Internal Revenue sought review of a decision of the Tax Court which reversed appellant s finding that appellee taxpayers were entitled to periodic ..., the court disagreed and reversed the tax court s decision, holding that because the original stock .... The court reversed the decision of the tax court, finding that because the life estate was acquired ... more details
orphan date January 2010 Dobson v. Commissioner , ussc 320 489 1943 was an income tax case before the United .... Estate of Collins v. Commissioner, 46 B. T. A. 765. The Court of Appeals concluded that the tax benefit theory applied by the Tax Court seems to be an injection into the law of an equitable principle, found neither in the statutes nor in the regulations. Because the Tax Court s reasoning was not embodied in any statutory precept, the court held that the Tax Court was not authorized to resort to it in determining ... allocable to that sold in 1931. Tax return In his return for 1939 he did not report as income any part of the recovery. Throughout that year adjustment of his 1930 and 1931 tax liability was barred by the statute of limitations. Taxcommissioner The Commissioner adjusted Collins 1939 gross ... to substitute its judgment. References Dobson v. Commissioner, 320 US 489 1943 Category United States ... added to the proceeds received in 1930 and 1931 they would not have altered Collins income tax liability ... disallowed, the returns would still have shown net losses. Tax court Collins sought a redetermination by the Board of Tax Appeals, now the Tax Court. He contended that the recovery of 1939 was in the nature ..., and that he had received no tax benefit from the loss deductions. In the alternative he argued that if the recovery could be called income at all it was taxable as capital gain. The Commissioner ... the taxpayer had obtained any tax benefits from the loss deduction reported in prior years. The Tax .... made when respondent included recovery of certain previously claimed losses, the Tax Court awarded ... by petitioner taxpayers challenging the correctness of alleged income tax deficiencies by respondent Commission of Internal Revenue. Questions important to tax administration were involved, conflict ..., and reversed in part the decision of the Tax Court. The court held that the Tax Court s decisions ... with the law. The court was not empowered to revise the Tax Court s decisions because ... more details
Context date October 2009 Infobox Court Case name Salvatore v. Commissioner court United States Tax Court image Tax court.gif date decided February 4, 1970 full name Susie Salvatore v. Commissioner citations ... The Tax Court was not clearly erroneous and therefore the decision was affirmed. Salvatore v. Commissioner is an opinion from the United States Tax Court that holds that a taxpayer cannot avoid paying ... impair the effective administration of the tax policies of Congress. ref Commissionerv. Court ... realized on the sale of the gas station Infobox Court Case name Salvatore v. Commissioner ... date decided November 30, 1970 full name Susie Salvatore , Appellant, v. Commissioner of Internal ... their respective shares on their income tax forms as well. The Commissioner of Internal Revenue ... in the Supreme Court of the United States Supreme Court case of Commissionerv. Court Holding Co ..., and that the Salvatore children were not sellers but mere conduits. ref Salvatore v. Commissioner ... v. Commissioner , ref 472 F.2d 867 6th Cir. 1973 . ref the United States Court of Appeals for the Sixth ... limitations on the fruit and tree metaphor established in Lucas v. Earl , 281 U.S. 111 1930 and further developed in Helvering v. Horst , 311 U.S. 112 1940 . Decided in 1970, the case arose when a taxpayer tried to avoid paying Capital gains tax in the United States capital gains tax from sale of property by giving a share in that property to her children. She then paid a gift tax , which is significantly less than the tax on the gain would have been if she had not given a share to her children ..., Texaco, Inc. made a proposal to purchase the land for 295,000. ref name ustc ruling Salvatore v. Commissioner , 29 TCM CCH 89 1970 , RIA T.C. Memo ¶ 70030 ref To ensure Susie Salvatore s accustomed ... gift tax return reporting gifts of 1 10 interest in the property to each of the five children. In her income tax return for that year, she only reported her share of the gain from the sale of the gas ... more details
of Commissionerv. Court Holding Co. ref 324 U.S. 331 1945 . ref There, it was determined that for tax purposes The incidence of taxation depends upon the substance of a transaction. The tax consequences ... ArgueYear DecideDate May 22 DecideYear 1963 FullName Alderson v. COMMISSIONER OF INTERNAL REVENUE ... LawsApplied 26 U.S.C.1958 ed., 1031., 26 U.S.C.1958 ed., 1002. Alderson v. Commissioner , 317 ... solely to exchange it for Buena Park. ref Alderson v. Commissioner, 317 F.2d 790, 792 9th Cir. 1963 ..., the court used the holding from Mercantile Trust Company of Baltimore v. Commissioner. ref 32. B.T.A. ... was purchased solely for exchange purposes. Notes Reflist DEFAULTSORT Alderson V. Commissioner ... Husband & Executor & Estate of Clarissa E. Alderson, Deceased, vs. Commissioner of Internal Revenue ... exchange, reversing the Tax Court ruling Judges Stanley Barnes , Charles Merton Merrill , Elisha Avery ...?case 483769064988335153&hl en&as sdt 100000000002&as vis 1 publisher United States Tax Court title Alderson v. Commissioner date 1962 05 07 ref was a tax law case in which the United States Court of Appeals for the Ninth Circuit reversed the ruling of the United States Tax Court that an exchange ... and then purchase Salinas. Alloy did purchase Salinas and the properties were exchanged. Tax Court Ruling The tax court held that the disposal of Buena Park and acquisition of Salinas did not constitute ... Holding This was a like kind exchange subject to 1031 treatment. The Tax Court s holding is reversed ... the point was never refuted by the Tax Court . The court held that because the properties were indeed ... citing Commissioner, at 331 . ref That is, what was the substantive transaction? Here, it was an exchange ... would have sold Buena Park. The sale arrangement never came to fruition. The Commissioner argued that Gregory v. Helvering ref 293 U.S. 465 1935 . ref supported their position. There, the court held that the question for determination is whether what was done, apart from the tax motive, was the thing ... more details
Orphan date February 2009 Infobox Court Case name Davis v. Commissioner court United States Tax Court image Tax court.gif date decided July 3, 2002 full name James F. Davis and Dorothy A. Davis, Petitioners v. Commissioner of Internal Revenue, Respondent citations 119 T.C. 1 2002 judges Carolyn P. Chiechi prior actions subsequent actions opinions The Tax Court held that the right to receive future annual lottery payments does not fit the definition a capital asset per Internal Revenue Code I.R.C. 1221, and therefore the money received from Singer was ordinary income, and not capital gain. Davis v. Commissioner , 119 T.C. 1 2002 , was a United States Tax Court decision which closed the door on a potential loophole with regard to annuities and capital gains tax. ref http www.ustaxcourt.gov InOpHistoric Da5vis.TC.WPD.pdf M OpinHoldingDa5vis.TC.WPD Bot generated title ref The case affirmed that annual lottery annuities cannot be assigned and sold as capital assets. ref http www.investmentnews.com apps pbcs.dll article?AID 20020819 SUB 208190716 1 INIssueAlert04 Tax Watch Couple takes their lumps after winning lottery InvestmentNews Bot generated title ref Facts In 1991, James F. Davis won 13,580,000 in the California State Lottery s Super Lotto Plus game. As a result, Davis became entitled ... Davis s argument that Arkansas Best Corporation v. Commissioner effectively overruled a line of cases ... attempt to circumvent this tax treatment, Davis entered into an agreement with Singer ... tax return, Davis reported the assignment as a sale of capital asset held for more than one year with a cost ... was entitled to preferential tax treatment. ref http www.allbusiness.com accounting 846522 1.html ... Bot generated title ref The Commissioner of the IRS determined this amount to be ordinary ... a portion of future annual lottery payments ordinary income or capital gain? Holding The Tax Court ... United States taxation and revenue case law Category United States Tax Court cases Category 2002 ... more details
orphan date August 2009 In Washburn v. Commissioner , 5 T.C. 1333 T.C. 1945 , the United States Tax Court attempted to set down some guidelines to determine whether a prize or award qualified as a gift . During 1941 , Mrs. Washburn s telephone number was randomly selected and the radio program Pot O Gold called and awarded her 900 for simply answering the phone. The check was delivered within a half hour by a messenger with a telegram that read Herewith draft for nine hundred dollars outright cash gift with our compliments presented by Tum s Pot O Gold program. Congratulations from Tommy Tucker and ourselves. Signed Lewis Howe Company, Makers of Tums. 36 The court concluded that the radio show giveaway prize constituted a nontaxable gift since there was no expectation or effort on the part of the recipient, no subsequent obligation on her part to perform any services or to make any commercial endorsement, no wager made by the recipient, and since the prize transferor had denominated the payment as an outright cash gift. 37 This case became known as the Pot O Gold case. The criteria set forth by the court, including the donor s subjective intention and the lack of effort or obligation on the part of the recipient, became standards by which subsequent courts analyzed the taxability of prizes and awards. 38 Aftermath In response to this and other cases e.g. the Ross Essay Contest case, McDermott v. Commissioner holding that prizes constituted nontaxable gifts, Congress added 74 to the 1954 Code. See S. REP. NO. 1622, 83d Cong., 2d Sess. 13, 178 1954 , reprinted in 1954 U.S. CODE CONG. & AD. NEWS 4621, 4813. Since enactment of 74, courts have rejected the gift theory for prizes and awards. See, e.g., Simmons v. United States, 197 F. Supp. 673 D. Md. 1961 , aff d, 308 F.2d 160 4th Cir. 1962 Hornung v. Commissioner, 47 T.C. 428 1967 . References Washburn v. Commissioner, 5 T.C. 1333 T.C. 1945 DEFAULTSORT Washburn V. Commissioner Category United States Tax Court cases ... more details
Multiple issues orphan August 2009 wikify August 2009 Sibla v. Commissioner , 611 F.2d 1260 9th Cir. 1980 , was an important income tax case regarding 26 U.S.C.S. 162 a Background Facts Petitioner firefighter taxpayers were required to participate in a mandatory organized mess at their station house and to pay for the station house meals even when their duties took them away from the station at mess time. Tax return Petitioners claimed the cost of the meals as business deductions under 26 U.S.C.S. 162 a . Respondent Commissioner of Internal Revenue disallowed the deductions. Tax court The United States Tax Court tax court overruled respondent and allowed the deduction Issues Respondent Commissioner of Internal Revenue, in consolidated cases, appealed the judgments from the United States Tax Court, which held that under 26 U.S.C.S. 162 a , petitioner firefighter taxpayers could deduct the amount that their employer charged them for their meals under its mandatory organized mess. Respondent claimed that the charge was a nondeductible personal expense under 26 U.S.C.S. 262. Opinion of the court On appeal, the court found that petitioners participation in the organized mess was not voluntary, that the charge for the meals equaled the value of the meals, that the mandatory mess was for the convenience of the employer as part of its integration program, and that the employer did not reimburse petitioners for meals that they were not able to eat at the station. Thus, the expenses of the mess were not nondeductible living expenses under 26 U.S.C.S. 262, but were either deductible business expenses under 162 a or were employer furnished meals that were excludable from income under 26 U.S.C.S. 119. Therefore, the court affirmed the judgments. The court affirmed the judgments allowing petitioner firefighter taxpayers to deduct the amount that they paid for their meals as part of their employer .... References Sibla v. Commissioner, 611 F.2d 1260 9th Cir. 1980 DEFAULTSORT Sibla V. Commissioner ... more details
orphan date August 2009 Clark v. Commissioner , 40 B.T.A. 333, 335 B.T.A. 1939 was an important early United States income tax case. Background Facts The taxpayers, Marriage husband and wife , made an irrevocable election to file a joint Taxation in the United States federal income tax return rather than separate returns on the advice of their return preparer . Subsequently, the Service examined the return and assessed a deficiency against the taxpayer s. The deficiency existed because the return preparer took a larger deduction from income for capital losses than was allowed by law. If the taxpayers had filed separate returns employing the proper deduction for long term capital losses, their combined tax liability would have been 19,941.10 less than the amount they paid on their joint return. As recompense for his error, the return preparer indemnified the taxpayers in that amount. Deficiency assessed The Service included the indemnification payment in taxpayers income as an amount attributable to the return preparer s payment of the taxpayer s income tax liability. Opinion of the court The Board rejected the Service s argument that this payment was income and stated that p etitioner s taxes were not paid for him by any person . . . h e paid his own taxes. . . .The money was paid to petitioner, not qua taxes, . . . but as compensation for his loss. 40 B.T.A. at 335. The fact that the underlying obligation was for taxes is of no moment here. Id. References Clark v. Commissioner, 40 B.T.A. 333, 335 B.T.A. 1939 Category 1939 in United States case law Current legal status the ultimate grounds for the decision in Clark, that the payment received by the taxpayer from his tax preparer was not derived from capitol, from labor, or from both combined, is no longer good law. See Glenshaw glass Co. v. Commissioner. Category United States taxation and revenue case law Category Legal articles without infoboxes ... more details
Infobox SCOTUS case Litigants Bogardus vCommissioner of Internal Revenue ArgueDate October 18 ArgueYear 1937 DecideDate November 8 DecideYear 1937 FullName Bogardus v. Commissioner of Internal Revenue USVol 302 USPage 34 Citation 58 S.Ct. 61 82 L.Ed. 32, 37 2 USTC P 9534 19 A.F.T.R. 1195 1937 2 C.B. 258 Prior Bogardus vCommissioner of Internal Revenue Reversed 88 F. 2d 646 Subsequent Holding That a distribution of money by a corporation, by a resolution passed by the board of directors and stockholders, to the company s past and present employees who had no ties with the corporation, in recognition of there past service was a non taxable gift which the company received no servers for so it was not compensation for personal services. SCOTUS 1937 1938 Majority Sutherland JoinMajority McReynolds, Butler, Roberts, Hughes Concurrence JoinConcurrence Concurrence2 JoinConcurrence2 Concurrence Dissent JoinConcurrence Dissent Dissent Brandeis JoinDissent Stone, Cardozo, Black Dissent2 JoinDissent2 LawsApplied 26 U.S.C.A. 22 Bogardus v. Commissioner , ussc 302 34 1937 ref cite court litigants Bogardus v. Commissioner vol 302 U.S. 34 court U.S. Supreme Court date November 8, 1937 url http supreme.justia.com us 302 34 case.html ref was a case before the U.S. Supreme Court discussing, under United States tax law , how to distinguish compensation from tax exempt gifts under 102 a . It is notable and thus appears frequently in law school casebook s for the following holdings A payment cannot be both compensation for personal service within the meaning of 22 a of the Revenue Act of 1928 and a gift under b 3 of the same section. Old Colony Trust Co. v. Commissioner , 279 U. S. 716, distinguished ... Empty section date July 2010 See also Commissionerv. Duberstein cites this case References wikisource Bogardus v. Commissioner of Internal Revenue Reflist DEFAULTSORT Bogardus V. Commissioner ... and employees compensation which is subject to Federal Income Tax or a gift that is exempt from taxes ... more details
Wikify date August 2009 Orphan date February 2009 Lohrke v. Commissioner , 48 T.C. 679 1967 , is a significant case cited for its opinion which further articulated a much litigated phrase ordinary and necessary business expense in the Tax Code, 26 U.S.C.S. 162 a . Although it has been distinguished in nine cases, it has been followed by thirteen cases and cited in various treatises. In Lohrke , the Tax Court determined that when the taxpayer paid for expenses that he was not actually obligated to pay, he could still deduct them as an ordinary and necessary business expense under 26 U.S.C.S. 162 a of the Tax Code. In Lohrke , the petitioner was a licensor and inventor as well as President for Lohrke Textiles, Inc. Textiles . Although petitioner and Textiles are separate taxable entities, petitioner paid for the damages caused by a defective shipment of fiber for which he owned the patent which created it. Petitioner felt that to protect his business it was both ordinary and necessary to reimburse the customers to save his business reputation. The respondent argued that because petitioner was not obligated to pay, this payment did not fall under the definition of an ordinary and necessary business expense found in 26 U.S.C.S. 162 a and should consequently not be deductible. The Court determined that the expenditure was primarily for the furtherance or promotion of that trade or business and thus qualified as an ordinary and necessary business expense under U.S.C.S. 162 a of the Tax Code. This is significant because there is a general rule that one taxpayer cannot deduct expenses that are the obligation of another. References Lohrke v. Commissioner , 48 T.C. 679 1967 Donaldson, Samuel A., Federal Income Taxation of Individuals Cases, Problems, and Materials. Second Edition. West. 2007. DEFAULTSORT Lohrke V. Commissioner Category United States taxation and revenue case law ... more details
Merge North Dakota Office of State TaxCommissioner date May 2009 Image ndtax logo.PNG thumb 200px right The North Dakota State TaxCommissioner is a political office in North Dakota . The commissioner s duty is to exercise general supervision over all state levied taxes, as well as related oversight, including over property assessors. The current commissioner is Cory Fong , who was appointed by Governor John Hoeven in 2005 after the resignation of Rick Clayburgh . In politics, the office has been used as a pathway to larger roles in North Dakota government recent Tax Commissioners have run for Governor of North Dakota Governor , North Dakota Attorney General Attorney General , and the North Dakota s at large congressional district U.S. House . The current United States Senate U.S. Senators for North Dakota, Byron Dorgan and Kent Conrad , are both former Tax Commissioners. See also List of North Dakota Tax Commissioners External links http www.nd.gov tax abouttax staff commiss powers.html Duties of the North Dakota TaxCommissioner North Dakota State Government Category Government of North Dakota TaxCommissioner Category North Dakota Tax Commissioners Main NorthDakota stub ... more details
Infobox Court Case name Fairfax vCommissioner of Taxation court High Court of Australia image Australia coa.png date decided 2 December 1965 full name Fairfax v Federal Commissioner of Taxation citations http www.austlii.edu.au au cases cth high ct 114clr1.html 1965 114 CLR 1 judges Garfield Barwick Barwick CJ, Frank Kitto Kitto , Alan Taylor jurist Taylor , Douglas Menzies Menzies and Victor Windeyer Windeyer JJ prior actions none subsequent actions none opinions 5 0 Section 11 of the Income Tax and Social Services Contribution Assessment Act 1961 is valid under the taxation power small per Barwick CJ, Kitto, Taylor, Menzies and Windeyer JJ small Fairfax vCommissioner of Taxation 1965 114 Commonwealth Law Reports CLR 1 is a High Court of Australia case that considered the scope of the Section 51 ii of the Australian Constitution taxation power . Facts The Income Tax and Social Services Contribution Assessment Act 1964 dealt with income tax and social services . Section 11 of the Act exempted certain superannuation fund s from income tax if they invested in government securities. Fairfax was subject to the tax, and challenged it by arguing it was a law with respect to superannuation funds, and not an exercise of the taxation power. Decision Per Kitto J The Commonwealth law was in substance a law with respect to taxation. A tax does not cease to be valid because it regulates, discourages, or even definitely deters the activities taxed. The plaintiffs argued that if superannuation funds fully undertook the law, and invested in government securities, then the Section 11 provision would result in no taxation revenue for the government. The Court however thought the issue of raising revenue was a secondary concern. The law was still concerned with taxation because it imposed a taxation obligation. The fact that the purpose was to deter superannuation funds, did not preclude it from being a matter with respect to taxation. As s51 ii was a non purposive head of power, like ... more details
Infobox SCOTUS case Litigants Arrowsmith v. Commissioner ArgueDate October 24 ArgueYear 1952 DecideDate November 10 DecideYear 1952 FullName Arrowsmith et al., Executors, et al. v. Commissioner of Internal Revenue USVol 344 USPage 6 Citation Prior Subsequent Holding The taxpayers are limited to deducting capital losses, since they were required to pay the judgment because of liability imposed on them as transferees of liquidation distribution assets. SCOTUS 1949 1953 Majority Black JoinMajority Vinson, Reed, Burton, Clark, Minton Concurrence JoinConcurrence Concurrence2 JoinConcurrence2 Concurrence ... LawsApplied wikisource Arrowsmith v. Commissioner of Internal Revenue Arrowsmith v. Commissioner ... business loss. The Tax Court disagreed with the Commissioner and found it to be an ordinary business loss. The Second Circuit Court of Appeals reversed the Tax Court and held it to be a capital ... Arrowsmith V. Commissioner ... as long term capital gains, thus obtaining a preferential tax rate. Subsequent to the liquidation ... Id. at 7. ref The Arrowsmith Doctrine is a principle of United States Federal Income tax law that holds that financial restorations associated with prior income items take the same tax flavor as the prior income items. The Commissioner of Internal Revenue characterized the payment of the judgment ... for the taxpayers. ref Id. at 11. ref They would gain a double benefit by paying a lower tax .... The taxpayers principally relied on the well settled rule that each tax year stands alone. ref United States v. Lewis , ussc 340 590 1951 . ref However, the Supreme Court held treating the proceeds ... or amend the tax filings from 1937 1940. ref Arrowsmith at 9 10. ref This case was decided prior to the enactment ... Schenk first Deborah H. authorlink coauthors year 1980 month title Arrowsmith and Its Progeny Tax Characterization ... month title Transferees of Liquidated Corporations Their Tax Liability journal Journal of Public Law ... more details
Poyner v. Commissioner 301 F.2d 287 4th Cir.1962 ref cite court litigants Poyner v. Commissioner vol 301 F.2d 287 court 4th Cir. date 1962 url http vlex.com vid poyner mervin pierpont lallah 36686881 ref is a United States tax law case that discusses whether special death benefits paid to an employee s widow are exempt from taxes as a gift under 102 a . It produces five factors as a pertinent test 1 whether the payments were made to the spouse of the deceased shareholder, not to his estate 2 whethor the payor had been under no obligation to make the payments and had, in fact, decided on previous occasions not to make payments to persons qualified 3 whether the company derived benefit of an economic nature from the payments 4 whether the recipient had ever performed any services for the company 5 whether the services of the deceased employee had been fully compensated during his lifetime. Citations Commissionerv. Duberstein , 363 U.S. 278 1960 United States v. Kaiser , 363 U.S. 299 1960 Bogardus v. Commissioner , 302 U.S. 34 1937 Simpson v. United States, 261 F.2d 497 7th Cir. 1958 Bounds v. United States, 262 F.2d 876 4th Cir. 1958 References references Category United States taxation and revenue case law Category United States Court of Appeals for the Fourth Circuit cases Category Legal articles without infoboxes case law stub ... more details
Infobox SCOTUS case Litigants INDOPCO, Inc. v. Commissioner ArgueDate November 12 ArgueYear 1991 DecideDate February 26 DecideYear 1992 FullName INDOPCO, Inc. v. Commissioner of Internal Revenue USVol 503 USPage 79 Citation Prior Subsequent Holding Expenditures incurred by a target corporation in the course of a friendly takeover are nondeductible capital expenditures. SCOTUS 1991 1993 Majority Blackmun JoinMajority unanimous court LawsApplied INDOPCO v. Commissioner , Case citation 503 U.S. 79 1992 , ref ussc 503 79 Full text opinion from Findlaw.com ref was a case heard before the United States Supreme Court . Question presented Are certain professional expenses incurred by a target corporation in the course of a friendly takeover deductible by that corporation as ordinary and necessary business expenses under 162 a of the Internal Revenue Code ? ref cite book title Federal Income Taxation of Individuals Cases, Problems and Materials last Donaldson first Samuel A. authorlink coauthors ... business expense. General Bancshares Corp. v. Commissioner , 326. F.2d, at 715. Holding The expenses incurred in a friendly takeover do not qualify for tax deduction as ordinary and necessary ... coauthors Chinnis, Cabell, Jr. year 1992 month title Indopco v. Commissioner The Supreme Court Takes National Starch to the Cleaners journal The Tax Executive volume 44 issue pages 85 issn 00400025 url .... The Commissioner of the Internal Revenue Service disallowed the claimed deduction. The United States Tax Court Tax Court and the United States Court of Appeals for the Third Circuit Court of Appeals for the Third Circuit affirmed the Commissioner s decision. The courts held that the amount spent ... year following the tax year the initial payment is made. See also List of United States Supreme ... 2 Further reading cite book title Tax stories An in depth look at ten leading federal income tax cases chapter The Story of INDOPCO What Went Wrong in the Capitalization v. Deduction Debate? last ... more details
used the Cash Method v. Accrual Method Cash Method of accounting for Federal income tax purposes. Under ... of Appeals applied a different test in Zaninovich v. Commissioner Zaninovich v. Commissioner, 616 ... deductible, the Tax Court applied a three prong test. The test applies whenever the issue is the deductibility ... reason for making the prepayment early. If prepayment occurred simply to accelerate a tax deduction, no deduction will be allowed in the year of prepayment. Tax reduction is not considered a valid business ... law Category United States Tax Court cases Category 1984 in United States case law ... more details
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