Larkin v. Commissioner
United States Tax Court
Petitioner Register Publications, Inc., paid medical benefits on behalf of certain employees, all but one of whom were stockholders, or their relatives. Held, irrespective of whether a "plan" existed, it was not a "plan for employees" and the payments in question were includable in the gross income of the individual petitioners under sec. 105, I.R.C. 1954, and not deductible by the petitioner corporation under sec. 162(a).
1Opinion of the Court
Tannenwald, Judge:
Respondent determined deficiencies in the income tax of the following petitioners for the years and amounts noted:
[[Image here]]
The issues involved are: (1) Whether medical reimbursement payments by petitioner Begister Publications, Inc., for the benefit of petitioners Alan B. Larkin and Harold S. Larkin were properly excluded from their gross income under section 105(b) ;2 and (2) whether petitioner Begister Publications, Inc., is entitled to a deduction on its corporate income tax return for medical expenses paid for the benefit of stockholder employees, as ordinary and…
2Cases cited7 opinions
- Commissioner v. JacobsonSupreme Court of the United States · 1949
- Estate of E. W. Chism, Deceased, Clara Chism, and Clara Chism v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Lang v. CommissionerUnited States Tax Court · 1963
- Kaufman v. CommissionerUnited States Tax Court · 1961
- Estate of Leo P. Kaufman, Deceased, Alph C. Kaufman, and Estate of Ida W. Kaufman, Deceased, Alph C. Kaufman v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1962
2 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- American Foundry v. CommissionerUnited States Tax Court · 1972
- Stewart and Lillian Caplin v. United StatesCourt of Appeals for the Second Circuit · 1983
- Hagaman v. CommissionerUnited States Tax Court · 1987
- MANNING v. COMMISSIONERUnited States Tax Court · 1993
- Levine v. CommissionerUnited States Tax Court · 1968
25 more not listed; retrieve them via the Exa API.