O'Malley v. Commissioner
United States Tax Court
P was a trustee of the Teamsters' Pension Fund. P was indicted for conspiring to bribe a U.S. Senator. The pension fund paid the legal fees P incurred in his unsuccessful defense of criminal prosecution. P did not take part in the trustees' vote to pay P's legal expenses but P did receive the benefits voted on by the other trustees. Held, P is subject to the excise tax imposed under sec. 4975(a), I.R.C. 1954.
1Opinion of the Court
HAMBLEN, Judge:
Respondent determined deficiencies in excise tax against petitioner in the amounts of $13,314, $24,491, $24,491, and $24,491 for the taxable years 1981, 1982, 1983, and 1984, respectively. After concessions by respondent, the sole issue for decision is whether Thomas O’Malley (hereinafter petitioner) is subject to the excise tax imposed under section 4975(a)1 for each of the taxable years at issue.
FINDINGS OF FACT
Some of the facts have been stipulated and are found accordingly. The stipulation, its two supplements, and their attached exhibits are incorporated herein by this…
2Cases cited7 opinions
- Central States, Southeast & Southwest Areas Pension Fund v. Central Transport, Inc.Supreme Court of the United States · 1985
- United States v. Roy L. Williams, Thomas F. O'malley, Andrew G. Massa, Joseph LombardoCourt of Appeals for the Seventh Circuit · 1984
- Donovan v. MazzolaCourt of Appeals for the Ninth Circuit · 1983
- O'Malley v. CommissionerUnited States Tax Court · 1988
- Rutland v. CommissionerUnited States Tax Court · 1987
2 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Neil M. Baizer v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2000
- Thomas O'Malley v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Seventh Circuit · 1992
- Flahertys Arden Bowl, Inc. v. CommissionerUnited States Tax Court · 2000
- Neil v. ZellDistrict Court, N.D. Illinois · 2010
- Pearland Inv. Co. v. CommissionerUnited States Tax Court · 1991
4 more not listed; retrieve them via the Exa API.