Williams v. Commissioner
United States Tax Court
"Held-out-of-service" benefits paid under contract by a nonprofit corporate fund to which taxpayer-member had paid dues were income to the extent they exceeded contributions to the fund.
1Opinion of the Court
OPINION.
Dkennen, Judge:
Respondent determined a deficiency in petitioners’ income tax for the year 1955 in the amount of $465.23. The sole issue is whether payments received by petitioner Clarence R. Williams from the Brotherhood’s Relief and Compensation Fund in 1955 in excess of dues he paid to the fund constitute taxable income to petitioners in 1955.
The facts were fully stipulated.
Petitioners are husband and wife residing in Manchester, Georgia. They filed their joint income tax return for the year 1955 with the district director of internal revenue, Atlanta, Georgia. Clarence R. Williams…
2Cases cited14 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Commissioner v. LoBueSupreme Court of the United States · 1956
- Irving Sachs v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1960
- United States v. KaiserSupreme Court of the United States · 1960
9 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Hagar v. CommissionerUnited States Tax Court · 1965
- Martin v. CommissionerUnited States Tax Court · 1988
- John Roberts Martin Shirley Mae Martin Bernard J. Spanski and Margaret L. Spanski v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1989
- Alive Fellowship of Harmonious Living v. CommissionerUnited States Tax Court · 1984
- DONOHOE v. COMMISSIONERUnited States Tax Court · 2002
4 more not listed; retrieve them via the Exa API.