Bannon v. Commissioner
United States Tax Court
During 1986, P received payments from the State of California to provide nonmedical care to her totally disabled adult daughter pursuant to the State's in-home supportive services program. P did not report these payments as income on her 1986 Federal income tax return. R determined that the payments are includable in gross income under sec. 61 as compensation for services.
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During 1986, P received payments from the State of California to provide nonmedical care to her totally disabled adult daughter pursuant to the State's in-home supportive services program. P did not report these payments as income on her 1986 Federal income tax return. R determined that the payments are includable in gross income under sec. 61 as compensation for services. P contends that the payments were made in the public interest and constitute nontaxable welfare benefits. Held: Under California law, P's daughter was the welfare recipient under the program and was "intended to be the…
1Opinion of the Court
Hamblen, Chief Judge:
This case was assigned to Special Trial Judge Helen A. Buckley pursuant to section 7443A(b)(3) and Rules 180, 181, and 182.1 The Court agrees with and adopts the opinion of the Special Trial Judge, which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
Buckley, Special Trial Judge:
Respondent determined a deficiency in petitioner’s 1986 Federal income tax in the amount of $807. After concessions,2 the sole issue for decision is whether the amount of $5,789 received by petitioner during 1986 under the California Department of Social Services’ (cdss) in-home supportive…
2Cases cited11 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- United Housing Foundation, Inc. v. FormanSupreme Court of the United States · 1975
- Lilly v. CommissionerSupreme Court of the United States · 1952
- Graff v. CommissionerUnited States Tax Court · 1980
6 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Cato v. CommissionerUnited States Tax Court · 1992
- Dupigny v. TysonSupreme Court of The Virgin Islands · 2017
- Baldwin v. CommissionerUnited States Tax Court · 2000
- Bannon v. CommissionerUnited States Tax Court · 1992
- Cato v. CommissionerUnited States Tax Court · 1992
4 more not listed; retrieve them via the Exa API.