Mahler v. Commissioner
United States Tax Court
1. Compensation earned in a prior year and allocated at that time to previous years under section 107, Internal Revenue Code of 1939, held, to require consideration in computation under section 107 for additional income of a later year both as inclusion in income and as tax paid thereon, as though it had been earned ratably over only those previous years included in the period of allocation of the later year's income. 2. Half of income allocable to previous years under…
Read the full summary
1. Compensation earned in a prior year and allocated at that time to previous years under section 107, Internal Revenue Code of 1939, held, to require consideration in computation under section 107 for additional income of a later year both as inclusion in income and as tax paid thereon, as though it had been earned ratably over only those previous years included in the period of allocation of the later year's income. 2. Half of income allocable to previous years under section 107 (a), Internal Revenue Code of 1939, held, properly attributable in earlier years to wife, as if joint returns had…
1Opinion of the Court
OPINION.
Opper, Judge:
Respondent determined a deficiency of $10,020.67 in petitioners’ income taxes for the year 1948. An overpayment is also claimed. Petitioners do not contest certain adjustments. A mathematical error in the, final determination is conceded by respondent. The questions to be decided are (1) whether, in allocating certain compensation received by petitioner Benjamin Mahler in 1948 to the prior years 1942 through 1947, inclusive, in order to recompute the 1948 tax under section 107 (a), Internal Revenue Code of 1939, such compensation may be further allocated to his wife…
2Cases cited3 opinions
- Knox v. CommissionerUnited States Tax Court · 1948
- Stockly v. CommissionerUnited States Tax Court · 1954
- Thayer v. CommissionerUnited States Tax Court · 1949
3Cited by3 opinions
- John E. McClure and Helen M. McClure v. The United States of AmericaCourt of Appeals for the Fourth Circuit · 1955
- United States v. Arthur B. Koontz and Mazie W. Koontz, His WifeCourt of Appeals for the Fourth Circuit · 1955
- Mahler v. CommissionerUnited States Tax Court · 1954