Matula v. Commissioner
United States Tax Court
Petitioner, Frank J. Matula, Jr., secretary-treasurer of a local labor union, was tried, convicted, and sentenced for committing perjury by giving false testimony before a legislative committee in 1956 in violation of section 118, Cal. Pen. Code, a felony.
Read the full summary
Petitioner, Frank J. Matula, Jr., secretary-treasurer of a local labor union, was tried, convicted, and sentenced for committing perjury by giving false testimony before a legislative committee in 1956 in violation of section 118, Cal. Pen. Code, a felony. The local union was not a party to the criminal proceeding but paid the legal fees, expenses, and costs of said petitioner's defense and appeals in 1956 and 1957. Held, that the amounts so paid by the employer in each year constituted taxable income to the petitioners.
1Opinion of the Court
Frank J. Matula, Jr., and Esther Matula, Petitioners, v. Commissioner of Internal Revenue, Respondent
Matula v. Commissioner
Docket No. 92559
United States Tax Court
40 T.C. 914; 1963 U.S. Tax Ct. LEXIS 64;
September 3, 1963, Filed
Decision will be entered for the respondent.
Petitioner, Frank J. Matula, Jr., secretary-treasurer of a local labor union, was tried, convicted, and sentenced for committing perjury by giving false testimony before a legislative committee in 1956 in violation of section 118, Cal. Pen. Code, a felony. The local union was not a party to the criminal proceeding but paid the…
2Cases cited23 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Kornhauser v. United StatesSupreme Court of the United States · 1928
18 more not listed; retrieve them via the Exa API.