McGowan v. Commissioner
United States Tax Court
One and one-half percent of the first $ 4,800 of wages paid petitioner-husband was withheld at the source by his employer during the calendar year 1975 pursuant to R. I. Gen. Laws Ann. sec. 28-40-1 (Supp. 1975). That sum subsequently was paid over to the State of Rhode Island by the employer as petitioner-husband's contribution to that State's temporary disability insurance fund.
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One and one-half percent of the first $ 4,800 of wages paid petitioner-husband was withheld at the source by his employer during the calendar year 1975 pursuant to R. I. Gen. Laws Ann. sec. 28-40-1 (Supp. 1975). That sum subsequently was paid over to the State of Rhode Island by the employer as petitioner-husband's contribution to that State's temporary disability insurance fund. Held: 1. Where respondent files a notice conceding the substantive issue in a case and requests the Court to enter a decision of no deficiency, and petitioners oppose such concession and urge the issuance of an…
1Opinion of the Court
OPINION
Dawson, Chief Judge:
This matter is before the Court on petitioners’ Motion for Summary Judgment filed October 15, 1976, pursuant to the provisions of Rule 121, Tax Court Rules of Practice and Procedure. Since the pleadings show that there is no genuine issue as to any material fact, we may render a decision on the merits as a matter of law with respect to the issues presented.
On October 28, 1976, the Court granted a motion by the Rhode Island Bar Association Tax Committee for leave to file a brief as amicus curiae. Counsel for the respective parties were directed on that same date to…
2Cases cited13 opinions
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- United States v. CorrellSupreme Court of the United States · 1967
- Helvering v. DavisSupreme Court of the United States · 1937
- Primuth v. CommissionerUnited States Tax Court · 1970
- Howard v. Commissioners of Sinking Fund of LouisvilleSupreme Court of the United States · 1953
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- Fazi v. CommissionerUnited States Tax Court · 1995
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