Donahoe v. Commissioner
United States Tax Court
The lump-sum payment received by petitioner Francis T. Donahoe on separation from Federal service in 1951 for leave accumulated prior to 1943 does not constitute "back pay" under section 107 (d), Internal Revenue Code of 1939.
1Opinion of the Court
OPINION.
Johnson, Judge:
The parties are in agreement on the material facts. They differ on the question of whether the amount paid in 1951 constitutes “back pay” within the meaning- of section 107 (d), material portions of which are set forth in the margin.1
It is stipulated that if the payment in controversy constitutes back pay under section 107, the amount exceeds 15 per cent of petitioner’s gross income for 1951.
Petitioner relies on two general theories in support of his contention. One theory is that earlier payment was prevented under an agreement because of “lack of funds appropriated to…
2Cases cited7 opinions
- 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
- Bavis v. CommissionerUnited States Tax Court · 1952
- Sedlack v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1953
- Bavis v. Commissioner of Internal Revenue. Bell v. Commissioner of Internal Revenue. Gianguilio v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1953
2 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Lim v. Motor Supply, Ltd.Hawaii Supreme Court · 1961
- Felman v. CommissionerUnited States Tax Court · 1968
- Roy R. Brooks and Betty B. Brooks v. United StatesCourt of Appeals for the Fifth Circuit · 1960
- Estate of Thoreson v. CommissionerUnited States Tax Court · 1954
- Thoreson v. CommissionerUnited States Tax Court · 1954
5 more not listed; retrieve them via the Exa API.