Ferebee v. Commissioner
United States Tax Court
1. Held, that the amount paid by new employer to cover expenses of moving petitioners' household effects to place of new employment constituted taxable income to petitioners. 2. Held, that the amount paid by new employer for real estate commission on sale of petitioners' former residence constituted taxable income to petitioners.
1Dissent
Baum, /.,
dissenting: I cannot agree with the prevailing opinion on either issue.
1. There is no sound basis for distinguishing between a “new” and an “old” employee. If the amounts advanced to cover moving expenses of an employee in order that he may render services for the employer at a new place of employment are regarded as not having the quality of taxable income under the statute in respect of an “old” employee, then there is no convincing reason for treating differently the reimbursement of identical expenses on behalf of a “new” employee. Such reimbursement is no more compensatory nor…
2Cases cited4 opinions
- Spreckels v. CommissionerSupreme Court of the United States · 1942
- Cavanagh v. CommissionerUnited States Tax Court · 1961
- Bradley v. CommissionerUnited States Tax Court · 1963
- Vandermade v. CommissionerUnited States Tax Court · 1961