Eck v. Commissioner
United States Tax Court
Ts owned and operated two Christmas tree farms in Kansas. The farms functioned in the following manner: Each tree had two tags attached to it, one labeled "Tree Cutting Permit". Each tag specified the price of the tree. Upon arrival at one of the farms, a customer would select a Christmas tree and signal to a "cutter", an employee of Ts' at the farm. The customer's name was then written on the two tags, either by the cutter or by the customer.
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Ts owned and operated two Christmas tree farms in Kansas. The farms functioned in the following manner: Each tree had two tags attached to it, one labeled "Tree Cutting Permit". Each tag specified the price of the tree. Upon arrival at one of the farms, a customer would select a Christmas tree and signal to a "cutter", an employee of Ts' at the farm. The customer's name was then written on the two tags, either by the cutter or by the customer. Thereupon, either the customer or the cutter would cut the tree, the tree would be taken to "the barn", and the customer would pay for it after…
1Opinion of the Court
OPINION
Raum, Judge:
The Commissioner determined deficiencies and additions to tax against petitioners in the following amounts:
TYE Deficiency Sec. 6661
$2,350.25 Dec. 31, 1985 05 05 oT
2,862.00 Dec. 31, 1986 00 ^ r-T
Except as otherwise indicated, all section references are to the Internal Revenue Code as in effect for the taxable years at issue. All Rule refrences are to the Tax Court Rules of Practice and Procedure.
At the time they filed the petition herein, petitioners resided in Salina, Kansas. The case was submitted on the basis of a stipulation of facts and exhibits. As a result of…
2Cases cited6 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Bankers Pocahontas Coal Co. v. BurnetSupreme Court of the United States · 1932
- Borchers v. CommissionerUnited States Tax Court · 1990
- Richard J. Borchers Jane E. Borchers v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1991
- United States v. GiustinaCourt of Appeals for the Ninth Circuit · 1962
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Eck v. CommissionerUnited States Tax Court · 1992