Robillard v. Commissioner
United States Tax Court
Petitioner, an employee of the Tennessee Coal & Iron Division of the United States Steel Corporation, received in 1957 additional wages for work done in 1955 and 1956 which were in excess of 15 percent of his gross income in 1957. The additional wages were paid pursuant to the provisions of agreements between the corporation and the union representing employees of the corporation.
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Petitioner, an employee of the Tennessee Coal & Iron Division of the United States Steel Corporation, received in 1957 additional wages for work done in 1955 and 1956 which were in excess of 15 percent of his gross income in 1957. The additional wages were paid pursuant to the provisions of agreements between the corporation and the union representing employees of the corporation. The delay in payment was occasioned by failure of the corporation and the union to reach agreement as to description and classification of 90 percent of the jobs as required by agreements of June 30, 1955, and…
1Opinion of the Court
Joseph G. R. Robillard and Margaret H. Robillard, Petitioners, v. Commissioner of Internal Revenue, Respondent
Robillard v. Commissioner
Docket No. 80130
United States Tax Court
35 T.C. 896; 1961 U.S. Tax Ct. LEXIS 208;
March 13, 1961, Filed
Decision will be entered for the petitioner.
Petitioner, an employee of the Tennessee Coal & Iron Division of the United States Steel Corporation, received in 1957 additional wages for work done in 1955 and 1956 which were in excess of 15 percent of his gross income in 1957. The additional wages were paid pursuant to the provisions of agreements between the…
Also in this document: Dissent.
2Cases cited9 opinions
- Kenny v. CommissionerUnited States Tax Court · 1945
- Cowan v. Henslee, Collector of Internal Revenue. Klein v. Henslee, Collector of Internal RevenueCourt of Appeals for the Sixth Circuit · 1950
- Thompson Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1953
- Sedlack v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1953
- Dean v. CommissionerUnited States Tax Court · 1948
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