Cavanagh v. Commissioner
United States Tax Court
Petitioner entered the employment and worked in the Washington office of Lockheed Aircraft Corporation with the understanding that he would later be transferred to his employer's place of business in Burbank, California. Held, that the expenses incidental to the petitioner's transfer to the Burbank office, all of which were borne by the corporation, did not constitute taxable income to the petitioner.
1Opinion of the Court
Withey, Judge:
A deficiency in income tas has been determined by respondent against the petitioners with respect to the taxable year 1956 in the amount of $518.76.
One of the issues raised by the pleadings has been conceded by petitioners. The only remaining issue is whether the respondent has erred in including in petitioners’ gross income for that year amounts paid by Lockheed Aircraft Corporation for the transportation of their family and household belongings from Washington, D.C., to Burbank, California, and an amount paid by said corporation for the additional expense of living occasioned…
2Cases cited1 opinion
- United States v. Sherrill O. And Doris M. Woodall, Husband and Wife, United States of America v. Glenn S. And Margaret H. Mills, Husband and WifeCourt of Appeals for the Tenth Circuit · 1958
3Cited by28 opinions
- Commissioner of Internal Revenue v. Walter H. Mendel and Lillian Mendel, Walter H. Mendel and Lillian Mendel v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1965
- James J. Ritter v. The United StatesUnited States Court of Claims · 1968
- Mendel v. CommissionerUnited States Tax Court · 1963
- Ferebee v. CommissionerUnited States Tax Court · 1963
- Wilson v. CommissionerUnited States Tax Court · 1968
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