Matula v. Commissioner
United States Tax Court
Petitioner, Frank J. Matula, Jr., secretary-treasurer of a local labor union, was tried, convicted, and sentenced for committing perjury by giving false testimony before a legislative committee in 1956 in violation of section 118, Cal. Pen. Code, a felony.
Read the full summary
Petitioner, Frank J. Matula, Jr., secretary-treasurer of a local labor union, was tried, convicted, and sentenced for committing perjury by giving false testimony before a legislative committee in 1956 in violation of section 118, Cal. Pen. Code, a felony. The local union was not a party to the criminal proceeding but paid the legal fees, expenses, and costs of said petitioner's defense and appeals in 1956 and 1957. Held, that the amounts so paid by the employer in each year constituted taxable income to the petitioners.
1Opinion of the Court
OPINION
Hoyt, Judge:
Respondent determined deficiencies in the income tax of petitioners for the years 1956 and 1957 in the amounts of $2,669.65 and $8,537.59, respectively. The deficiencies result in each instance from the addition to and inclusion in petitioners’ taxable income by respondent of legal fees and costs paid by the employer of petitioner Frank J. Matula, Jr. The only issue presented is whether such payments constitute taxable income to petitioners under section 61 of the Internal Revenue Code.1
Some of the facts have been agreed to and stipulated by the parties and are found…
2Cases cited22 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Kornhauser v. United StatesSupreme Court of the United States · 1928
17 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- O'Malley v. CommissionerUnited States Tax Court · 1988
- Hagar v. CommissionerUnited States Tax Court · 1965
- Foundation for Devine Meditation, Inc. v. CommissionerUnited States Tax Court · 1965
- Glimco v. CommissionerUnited States Tax Court · 1967
- Hagar v. CommissionerUnited States Tax Court · 1965
4 more not listed; retrieve them via the Exa API.