Cloud v. Commissioner
United States Tax Court
P, an active member of the Democratic Party, was appointed a deputy registrar of the State Bureau of Motor Vehicles in Butler County, Ohio. Deputy registrars operated the State's license bureaus, which charged customers for processing driver's license applications, vehicle registrations, license plates, and license tabs. Deputy registrars in Ohio were appointed pursuant to annual contracts with the Registrar.
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P, an active member of the Democratic Party, was appointed a deputy registrar of the State Bureau of Motor Vehicles in Butler County, Ohio. Deputy registrars operated the State's license bureaus, which charged customers for processing driver's license applications, vehicle registrations, license plates, and license tabs. Deputy registrars in Ohio were appointed pursuant to annual contracts with the Registrar. In order to obtain the appointment and ensure renewal of his contract in following years, P was required to obtain the recommendation of the Democratic Party. In order to get that…
1Opinion of the Court
DOUGLAS CLOUD AND PEGGY CLOUD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Cloud v. Commissioner
Docket Nos. 14973-88, 31425-88, 8297-89
United States Tax Court
97 T.C. 613; 1991 U.S. Tax Ct. LEXIS 105; 97 T.C. No. 43;
December 9, 1991, Filed
Decisions will be entered under Rule 155.
P, an active member of the Democratic Party, was appointed a deputy registrar of the State Bureau of Motor Vehicles in Butler County, Ohio. Deputy registrars operated the State's license bureaus, which charged customers for processing driver's license applications, vehicle registrations, license plates,…
2Cases cited26 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Neely v. CommissionerUnited States Tax Court · 1985
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Bixby v. CommissionerUnited States Tax Court · 1972
- Commissioner v. TellierSupreme Court of the United States · 1966
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