Auborn v. Commissioner
United States Tax Court
P (husband) was an employee of Bell Labs for approximately 10 years. In 1985, P received an award of $ 5,000 from Bell Labs for sustained individual performance. P was nominated by his supervisor without P's knowledge, and the award was not contingent upon any future services to be performed by P. P did not include this award in his income.
Read the full summary
P (husband) was an employee of Bell Labs for approximately 10 years. In 1985, P received an award of $ 5,000 from Bell Labs for sustained individual performance. P was nominated by his supervisor without P's knowledge, and the award was not contingent upon any future services to be performed by P. P did not include this award in his income. Held, the award was given to P by his employer in connection with P's employment as compensation for P's services and is not excludable under sec. 74(b), I.R.C. 1954. Held, further, Ps have failed to rebut by clear and convincing evidence the presumption…
1Opinion of the Court
OPINION
NlMS, Chief Judge:
This case was heard by Special Trial Judge Peter J. Panuthos pursuant to the provisions of section 7443A of the Code.1 The Court agrees with and adopts the Special Trial Judge’s opinion, which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
PANUTHOS, Special Trial Judge:
Respondent issued a notice of deficiency in petitioners’ 1985 Federal income tax in the amount of $2,770. After concessions, the issues remaining for consideration are:(1) Whether receipt of a $5,000 award for sustained individual performance from petitioner James J. Auborn’s employer is…
2Cases cited12 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Neely v. CommissionerUnited States Tax Court · 1985
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Bixby v. CommissionerUnited States Tax Court · 1972
- National Muffler Dealers Assn., Inc. v. United StatesSupreme Court of the United States · 1979
7 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Auborn v. CommissionerUnited States Tax Court · 1989
- Bermingham v. CommissionerUnited States Tax Court · 1994