Transp. Labor Contract/Leasing, Inc. v. Comm'r
United States Tax Court
P's wholly owned subsidiary S made payments to certain truck drivers whom S leased to certain trucking companies. S intended such payments to cover food and beverages expenses that such truck drivers paid while traveling away from home. Held, the parties' respective positions as to the import of Beech Trucking Co. v. Comm'r, 118 T.C. 428 (2002), rejected.
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P's wholly owned subsidiary S made payments to certain truck drivers whom S leased to certain trucking companies. S intended such payments to cover food and beverages expenses that such truck drivers paid while traveling away from home. Held, the parties' respective positions as to the import of Beech Trucking Co. v. Comm'r, 118 T.C. 428 (2002), rejected. Held, further, on the facts presented, S is the common law employer of the truck drivers to whom it made the payments at issue. Held, further, the limitation imposed by sec. 274(n)(1) applies to those payments.
1Opinion of the Court
TRANSPORT LABOR CONTRACT/LEASING, INC. & SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Transp. Labor Contract/Leasing, Inc. v. Comm'r
No. 1188-01
United States Tax Court
123 T.C. 154; 2004 U.S. Tax Ct. LEXIS 34; 123 T.C. No. 9;
August 9, 2004, Filed
P's wholly owned subsidiary S made payments to certain
truck drivers whom S leased to certain trucking companies. S
intended such payments to cover food and beverages expenses that
such truck drivers paid while traveling away from home.
Held, the parties' respective positions as to the
import of Beech Trucking Co. v. Comm'r, 118…
2Cases cited22 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Hampshire v. MaineSupreme Court of the United States · 2001
- Nationwide Mutual Insurance v. DardenSupreme Court of the United States · 1992
- Tokarski v. CommissionerUnited States Tax Court · 1986
- Gladys T. Geiger v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
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