Silverman v. Commissioner
United States Tax Court
Travel Expenses of Wife Paid by Husband's Employer -- Income to Husband. -- A corporation paid the traveling expenses of the wife of its vice president who accompanied him on a business trip. The corporation claimed the cost of the wife's trip as a business expense deduction, but deduction was disallowed by the Commissioner. Petitioners allege that the corporation made a wedding gift to the vice president's wife of the cost of her trip.
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Travel Expenses of Wife Paid by Husband's Employer -- Income to Husband. -- A corporation paid the traveling expenses of the wife of its vice president who accompanied him on a business trip. The corporation claimed the cost of the wife's trip as a business expense deduction, but deduction was disallowed by the Commissioner. Petitioners allege that the corporation made a wedding gift to the vice president's wife of the cost of her trip. Held: (1) The corporation did not make a gift of the cost of the wife's trip. (2) Those costs were petitioners' personal expenses. (3) The husband realized…
1Opinion of the Court
OPINION.
Harron, Judge:
The question to be decided is whether Alex Silver-man realized additional income in the taxable year in the amount of $3,204.01 which was disbursed by his employer, a corporation, for his wife’s traveling and subsistence expenses when she accompanied him on a trip he was directed to take in pursuit of his employer’s business. Alex is a stockholder of the corporation, and an officer and director.
Eespondent contends, first, that the amount in dispute constituted additional compensation of Alex for which he rendered services; or, in the alternative, that it constituted a…
2Cases cited34 opinions
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- John Kelley Co. v. CommissionerSupreme Court of the United States · 1946
- Commissioner v. WilcoxSupreme Court of the United States · 1946
- Helvering v. Northwest Steel Rolling Mills, Inc.Supreme Court of the United States · 1940
29 more not listed; retrieve them via the Exa API.
3Cited by44 opinions
- Challenge Mfg. Co. v. CommissionerUnited States Tax Court · 1962
- Dean v. CommissionerUnited States Tax Court · 1961
- Miller v. CommissionerUnited States Tax Court · 1989
- Kralstein v. CommissionerUnited States Tax Court · 1962
- Alabama-Georgia Syrup Co. v. CommissionerUnited States Tax Court · 1961
39 more not listed; retrieve them via the Exa API.