Placko v. Commissioner
United States Tax Court
Held, payments petitioner received from a union during 1976 were includable in his gross income in that year rather than excludable as gifts under sec. 102, I.R.C. 1954.
1Opinion of the Court
Jerry S. Placko, Petitioner v. Commissioner of Internal Revenue, Respondent
Placko v. Commissioner
Docket No. 8612-78
United States Tax Court
74 T.C. 452; 1980 U.S. Tax Ct. LEXIS 124;
May 28, 1980, Filed
Decision will be entered for the respondent.
Held, payments petitioner received from a union during 1976 were includable in his gross income in that year rather than excludable as gifts under sec. 102, I.R.C. 1954.
Jerry S. Placko, pro se.
Martha E. Rist, for the respondent.
Wiles, Judge.
WILES
Respondent determined a deficiency of $ 2,010 in petitioner's 1976 Federal income tax. The sole issue is…
2Cases cited8 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Commissioner v. LoBueSupreme Court of the United States · 1956
- Bogardus v. CommissionerSupreme Court of the United States · 1937
- United States v. KaiserSupreme Court of the United States · 1960
- Brown v. CommissionerUnited States Tax Court · 1967
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