Jones v. Commissioner
United States Tax Court
Petitioner, a noted aerodynamicist, received a $ 15,000 award from his employer, the National Aeronautics and Space Administration (NASA), "for the totality of his scientific contribution to the conduct of NASA programs in aeronautics and space, and to the advancement of scientific knowledge."
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Petitioner, a noted aerodynamicist, received a $ 15,000 award from his employer, the National Aeronautics and Space Administration (NASA), "for the totality of his scientific contribution to the conduct of NASA programs in aeronautics and space, and to the advancement of scientific knowledge." Held, petitioner's award is not excluded from his gross income pursuant to sec. 74(b), I.R.C. 1954, because it is an award from his employer in recognition of some achievement in connection with his employment.
1Opinion of the Court
Tannenwald, Chief Judge: *
Respondent determined a deficiency of $7,345.36 in petitioners’ 1976 Federal income tax. The sole issue for oúr determination is whether $15,000 received by Robert Jones from the National Aeronautics and Space Administration (NASA) is excludable from gross income under section 74(b).1
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
Petitioners Robert and Barbara Jones resided in Los Altos Hills, Calif., at the time their petition in this case was filed.
Robert Jones (petitioner) is a noted aerodynamicist. From 1934 until 1958, petitioner was…
2Cases cited8 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Aero Rental v. CommissionerUnited States Tax Court · 1975
- Bhalla v. CommissionerUnited States Tax Court · 1960
- Meehan v. CommissionerUnited States Tax Court · 1976
- Denniston v. CommissionerUnited States Tax Court · 1964
3 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Robert and Barbara Jones v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1985
- Crowell v. CommissionerUnited States Tax Court · 1989
- Auborn v. CommissionerUnited States Tax Court · 1989
- Auborn v. CommissionerUnited States Tax Court · 1989
- Burg v. CommissionerUnited States Tax Court · 1989
2 more not listed; retrieve them via the Exa API.