Gilliam v. Commissioner
United States Tax Court
Petitioner-husband was travelling by airplane on a business trip, when suddenly he began to act in a bizarre and irrational manner; he also threatened two members of the flight crew and assaulted a passenger. After the airplane landed, petitioner-husband was arrested. Two weeks later, he was indicted. At trial, the court rendered an acquittal verdict by reason of temporary insanity.
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Petitioner-husband was travelling by airplane on a business trip, when suddenly he began to act in a bizarre and irrational manner; he also threatened two members of the flight crew and assaulted a passenger. After the airplane landed, petitioner-husband was arrested. Two weeks later, he was indicted. At trial, the court rendered an acquittal verdict by reason of temporary insanity. Petitioners paid $16,850 for legal fees in the criminal case and paid $3,800 to the assaulted passenger in settlement of a related civil claim. Held: The expenses are not "ordinary"; the amounts paid are not…
1Opinion of the Court
SAM GILLIAM, JR. and DOROTHY B. GILLIAM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Gilliam v. Commissioner
Docket No. 4986-79.
United States Tax Court
T.C. Memo 1986-81; 1986 Tax Ct. Memo LEXIS 525; 51 T.C.M. (CCH) 515; T.C.M. (RIA) 86081;
March 3, 1986.
Petitioner-husband was travelling by airplane on a business trip, when suddenly he began to act in a bizarre and irrational manner; he also threatened two members of the flight crew and assaulted a passenger. After the airplane landed, petitioner-husband was arrested. Two weeks later, he was indicted. At trial, the court rendered…
2Cases cited10 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Kornhauser v. United StatesSupreme Court of the United States · 1928
- Commissioner v. TellierSupreme Court of the United States · 1966
- Jarvis v. CommissionerUnited States Tax Court · 1982
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