Lull v. Commissioner
United States Tax Court
Petitioners were transferred by their employer, IBM, to other posts of duty. They were reimbursed for all expenses related to the move, and for the difference between sale price of their residence and its appraised value. Held, the reimbursements are includable in gross income except allowance for moving petitioners' immediate family, household goods, and personal effects.
1Opinion of the Court
Beuce, Judge:
Respondent determined deficiencies in income tax of the petitioners and additions to tax pursuant to section 6653(a) of the Internal Revenue Code of 1954 for negligence or intentional disregard of rules and regulations, as follows:
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The cases were consolidated because of common issues involving the tax treatment of certain amounts received by each of the petitioners in reimbursement of moving and living expenses and for the difference between the sale price and the appraised value of his residence when transferred by his employer from one place of employment to…
2Cases cited15 opinions
- Knetsch v. United StatesSupreme Court of the United States · 1960
- Commissioner v. LoBueSupreme Court of the United States · 1956
- United States v. Sherrill O. And Doris M. Woodall, Husband and Wife, United States of America v. Glenn S. And Margaret H. Mills, Husband and WifeCourt of Appeals for the Tenth Circuit · 1958
- James J. Ritter v. The United StatesUnited States Court of Claims · 1968
- Kenneth D. England and Connie J. England v. United StatesCourt of Appeals for the Seventh Circuit · 1965
10 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Lucas v. CommissionerUnited States Tax Court · 1982
- Vesey v. CommissionerUnited States Tax Court · 1974
- Keener v. CommissionerUnited States Tax Court · 1972
- FRYER v. COMMISSIONERUnited States Tax Court · 1974
- Adamson v. CommissionerUnited States Tax Court · 1973
9 more not listed; retrieve them via the Exa API.