Markey v. Commissioner
United States Tax Court
Petitioner retired from General Motors employment in 1965. He resided at Lewisburg, Ohio, owned residential property there producing rental income, owned farm property, was an officer of a bank and owned a machine shop where he offered his services as a consulting engineer. In 1967 and 1968 he agreed with GM Technical Center at Warren, Michigan, to work at the shop facilities there to develop automotive inventions. GM paid him $1,000 per month and he paid his expenses.
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Petitioner retired from General Motors employment in 1965. He resided at Lewisburg, Ohio, owned residential property there producing rental income, owned farm property, was an officer of a bank and owned a machine shop where he offered his services as a consulting engineer. In 1967 and 1968 he agreed with GM Technical Center at Warren, Michigan, to work at the shop facilities there to develop automotive inventions. GM paid him $1,000 per month and he paid his expenses. He traveled between Lewisburg and Warren weekly, a distance of 250 miles, spending usually five days at Warren and two days…
1Opinion of the Court
Francis J. and Hazel L. Markey v. Commissioner.
Markey v. Commissioner
Docket No. 7030-70.
United States Tax Court
T.C. Memo 1972-154; 1972 Tax Ct. Memo LEXIS 103; 31 T.C.M. (CCH) 766; T.C.M. (RIA) 72154;
July 20, 1972
Petitioner retired from General Motors employment in 1965. He resided at Lewisburg, Ohio, owned residential property there producing rental income, owned farm property, was an officer of a bank and owned a machine shop where he offered his services as a consulting engineer. In 1967 and 1968 he agreed with GM Technical Center at Warren, Michigan, to work at the shop facilities there…
2Cases cited13 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- Kroll v. CommissionerUnited States Tax Court · 1968
- Tucker v. CommissionerUnited States Tax Court · 1971
- Michaels v. CommissionerUnited States Tax Court · 1969
8 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Bernard v. United StatesUnited States Court of Claims · 1986