Gill v. Commissioner
United States Tax Court
During 1965 and 1966 petitioner Jay R. Gill received numerous checks from the corporation of which he was president and 50 percent shareholder. Petitioners claim that these checks mostly represented reimbursements or advances for travel and entertainment expenses incurred on behalf of the corporation. Held: These expenses have not been adequately substantiated within the terms of sec. 274 and the accompanying regulations.
Read the full summary
During 1965 and 1966 petitioner Jay R. Gill received numerous checks from the corporation of which he was president and 50 percent shareholder. Petitioners claim that these checks mostly represented reimbursements or advances for travel and entertainment expenses incurred on behalf of the corporation. Held: These expenses have not been adequately substantiated within the terms of sec. 274 and the accompanying regulations. During 1966 petitioner Jay R. Gill's compensation from the corporation was determined based upon checks payable to him. Held: Respondent's determination is upheld. For 1965…
1Opinion of the Court
JAY R. GILL AND JEANNETTE H. GILL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Gill v. Commissioner
Docket No. 2219-71
United States Tax Court
T.C. Memo 1975-3; 1975 Tax Ct. Memo LEXIS 369; 34 T.C.M. (CCH) 10; T.C.M. (RIA) 750003;
January 8, 1975, Filed.
During 1965 and 1966 petitioner Jay R. Gill received numerous checks from the corporation of which he was president and 50 percent shareholder. Petitioners claim that these checks mostly represented reimbursements or advances for travel and entertainment expenses incurred on behalf of the corporation. Held: These expenses have not…
2Cases cited8 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Commissioner v. TellierSupreme Court of the United States · 1966
- Electric & Neon, Inc. v. CommissionerUnited States Tax Court · 1971
- George H. And Sarah Newi v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1970
3 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Hamacher v. CommissionerUnited States Tax Court · 1990
- Batson v. CommissionerUnited States Tax Court · 1982
- Hefti v. CommissionerUnited States Tax Court · 1988
- Galazin v. CommissionerUnited States Tax Court · 1979
- Hamacher v. CommissionerUnited States Tax Court · 1990
1 more not listed; retrieve them via the Exa API.