Hagar v. Commissioner
United States Tax Court
Petitioner was an employee of the Globe-Democrat Publishing Co. and a member of the St. Louis Newspaper Guild, Local No. 47 of the American Newspaper Guild. The union voted to go on strike against the publishing company.
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Petitioner was an employee of the Globe-Democrat Publishing Co. and a member of the St. Louis Newspaper Guild, Local No. 47 of the American Newspaper Guild. The union voted to go on strike against the publishing company. During the strike petitioner received "strike benefits" from his union totaling $ 436.70. Held: On the facts, the $ 436.70 received by petitioner from his union represents gross income and was not a gift excludable from gross income under section 102(a), I.R.C. 1954. United States v. Kaiser, 363 U.S. 299 (1960), distinguished.
1Opinion of the Court
Fat, Judge:
The Commissioner determined a deficiency in petitioners’ income tax for the year 1959 in the amount of $117.12. The only issue for decision is whether the sum of $436.70 received by petitioner John N. Hagar representing strike benefits is includable in his gross income.1
FINDINGS OF FACT
Some of the facts have been stipulated, and the stipulation of facts, together with the exhibits attached thereto, is incorporated herein by this reference.
John N. Hagar (hereinafter referred to as petitioner) and Helen D. Hagar (hereinafter referred to as Helen) are husband and wife with their…
2Cases cited18 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Schroeder v. City of New YorkSupreme Court of the United States · 1962
- Commissioner v. LoBueSupreme Court of the United States · 1956
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3Cited by17 opinions
- Brown v. CommissionerUnited States Tax Court · 1967
- Ronald Woody and Shirley Woody v. United StatesCourt of Appeals for the Ninth Circuit · 1966
- Colwell v. CommissionerUnited States Tax Court · 1975
- Gregory v. United StatesDistrict Court, E.D. North Carolina · 1986
- Abdella v. CommissionerUnited States Tax Court · 1983
12 more not listed; retrieve them via the Exa API.