Banks v. Commissioner
United States Tax Court
1. Sec. 22 (a) -- Payments for Research -- Income. -- A polytechnic institute held a United States Navy contract under which it was to test certain materials. The institute appointed the petitioner, a graduate student in chemistry, to its research staff.
Read the full summary
1. Sec. 22 (a) -- Payments for Research -- Income. -- A polytechnic institute held a United States Navy contract under which it was to test certain materials. The institute appointed the petitioner, a graduate student in chemistry, to its research staff. Under the appointment he was assigned to do research work on the Navy contract with the stipulation that he would devote 35 hours weekly to the work under the direction of supervisors, and that he would receive a monthly salary. Held, that the institute, in appointing the petitioner to its research staff, intended the monthly payments as…
1Opinion of the Court
OPINION.
Harron, Judge:
Issue 1. The petitioner contends that the payments aggregating $2,562.50 were gifts and that they should be excluded from his gross income under the provisions of section 22 (b) (3) of the I. R. C.
The respondent contends that the appointments by the Institute of the petitioner to its research staff contained the elements of a contract of employment; that the monthly payments were compensation for petitioner’s services, and that, therefore, they are includible under section 22 (a) of the Code.
In this proceeding, the question to be decided is primarily a question of fact.…
2Cases cited5 opinions
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Noel v. ParrottCourt of Appeals for the Fourth Circuit · 1926
- United States v. RobertsonCourt of Appeals for the Tenth Circuit · 1951
- Stein v. CommissionerUnited States Tax Court · 1950
- Bothin Real Estate Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1937
3Cited by22 opinions
- Bingler v. JohnsonSupreme Court of the United States · 1969
- Reese v. CommissionerUnited States Tax Court · 1966
- Manocchio v. CommissionerUnited States Tax Court · 1982
- Silverman v. CommissionerUnited States Tax Court · 1957
- Bachmura v. CommissionerUnited States Tax Court · 1959
17 more not listed; retrieve them via the Exa API.