Knapp v. Commissioner
United States Tax Court
Tuition payments were made by P's employer, NYU Law School, on behalf of P's children directly to the educational institutions they attended. Held: These payments are not scholarships under sec. 117, I.R.C. 1954, and are taxable compensation to petitioner. Held, further, the Court does not have jurisdiction to enforce the fringe benefit moratorium.
1DissentSwift, J.
Contrary to the majority opinion, in the context of this case, the effect of the fringe benefit moratorium on the excludability in 1979 of a particular type of tuition assistance program does not raise a question of jurisdiction. The existence of the moratorium merely highlights a question frequently asked by this and other courts (namely, what was respondent’s administrative position, if any, with respect to the taxation of the particular items of income, deduction, or credit that are at issue?).
Although respondent’s administrative position generally is not binding on a court (see Crow v.…
2Cases cited7 opinions
- Skidmore v. Swift & Co.Supreme Court of the United States · 1944
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Georgia-Pacific Corp. v. CommissionerUnited States Tax Court · 1975
- Crow v. CommissionerUnited States Tax Court · 1985
- Phillips v. CommissionerUnited States Tax Court · 1986
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