Ferebee v. Commissioner
United States Tax Court
1. Held, that the amount paid by new employer to cover expenses of moving petitioners' household effects to place of new employment constituted taxable income to petitioners. 2. Held, that the amount paid by new employer for real estate commission on sale of petitioners' former residence constituted taxable income to petitioners.
1Opinion of the Court
OPINION.
Dawson, Judge:
The respondent determined a deficiency of $867.60 in the petitioners’ income tax for the calendar year 1958.
The two issues for decision are:(1) Whether the payment of $1,461.19 made by the new employer for moving petitioners’ household goods to the location of the new employment was taxable income to them.(2) Whether the payment of $1,450 made by the new employer for real estate commission on the sale of petitioners’ former residence was taxable income to them.
All of the facts are stipulated and are so found. The stipulation of facts and exhibits attached thereto are…
2Cases cited4 opinions
- United States v. Sherrill O. And Doris M. Woodall, Husband and Wife, United States of America v. Glenn S. And Margaret H. Mills, Husband and WifeCourt of Appeals for the Tenth Circuit · 1958
- Cavanagh v. CommissionerUnited States Tax Court · 1961
- Bradley v. CommissionerUnited States Tax Court · 1963
- Vandermade v. CommissionerUnited States Tax Court · 1961
3Cited by27 opinions
- James J. Ritter v. The United StatesUnited States Court of Claims · 1968
- Mendel v. CommissionerUnited States Tax Court · 1963
- Wilson v. CommissionerUnited States Tax Court · 1968
- Commissioner of Internal Revenre v. Vaal R. Dodd and Carolyn DoddCourt of Appeals for the Fifth Circuit · 1969
- Lull v. CommissionerUnited States Tax Court · 1969
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