Bachmura v. Commissioner
United States Tax Court
Beginning in September of 1954, the taxable year herein, petitioner, the holder of a Ph. D. degree, was employed by Vanderbilt University at a salary of $ 4,600 per year. Pursuant to this employment, he devoted one-fourth of his working time to the teaching of classes in economics and the remaining three-fourths to work on a research project entitled "Southern Economic Development, with Particular Reference to Agriculture."
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Beginning in September of 1954, the taxable year herein, petitioner, the holder of a Ph. D. degree, was employed by Vanderbilt University at a salary of $ 4,600 per year. Pursuant to this employment, he devoted one-fourth of his working time to the teaching of classes in economics and the remaining three-fourths to work on a research project entitled "Southern Economic Development, with Particular Reference to Agriculture." The funds for the project were received by grant to Vanderbilt from the Rockefeller Foundation, for use over a period of 5 years beginning in 1952. The sources of…
1Opinion of the Court
Frank Thomas Bachmura, Petitioner, v. Commissioner of Internal Revenue, Respondent
Bachmura v. Commissioner
Docket No. 60388
United States Tax Court
32 T.C. 1117; 1959 U.S. Tax Ct. LEXIS 101;
August 24, 1959, Filed
Decision will be entered for the respondent.
Beginning in September of 1954, the taxable year herein, petitioner, the holder of a Ph. D. degree, was employed by Vanderbilt University at a salary of $ 4,600 per year. Pursuant to this employment, he devoted one-fourth of his working time to the teaching of classes in economics and the remaining three-fourths to work on a research project…
2Cases cited13 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Brewster v. GageSupreme Court of the United States · 1930
- Helvering v. Northwest Steel Rolling Mills, Inc.Supreme Court of the United States · 1940
- Commissioner v. JacobsonSupreme Court of the United States · 1949
- Fawcus MacHine Co. v. United StatesSupreme Court of the United States · 1931
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