McLellan v. Commissioner
United States Tax Court
Petitioner, an employee of North American Aviation, Inc., at Downey, Calif., was transferred to a new post of duty at White Sands Missile Range, N. Mex., on an indefinite relocation basis. About 1 week after his arrival in New Mexico, he moved his wife and children from Roswell, N. Mex., to join him at his new post of duty. For approximately 3 weeks after their arrival he and his family lived in a motel before moving into their new home in the area.
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Petitioner, an employee of North American Aviation, Inc., at Downey, Calif., was transferred to a new post of duty at White Sands Missile Range, N. Mex., on an indefinite relocation basis. About 1 week after his arrival in New Mexico, he moved his wife and children from Roswell, N. Mex., to join him at his new post of duty. For approximately 3 weeks after their arrival he and his family lived in a motel before moving into their new home in the area. The employer prepaid to petitioner as relocation expenses $ 1,103.33, computed on a per diem allowance of $ 10 for each adult and $ 5 for each…
1Opinion of the Court
OPINION
Turner, Judge:
It is the position of the respondent that the entire $1,103.33 received by petitioner from his employer, and generally referred to as the relocation expense for the move from his post of duty in California to his new post of duty in New Mexico, constituted gross income to him under section 61 (a)4 of the Internal Revenue Code5 and was properly included by petitioner and his wife in their joint income tax return for 1963; and further that the $903.33 expended by petitioner and his family as personal living expenses while living at the motel in Las Cruces and before moving…
2Cases cited5 opinions
- 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
- Kenneth D. England and Connie J. England v. United StatesCourt of Appeals for the Seventh Circuit · 1965
- Cavanagh v. CommissionerUnited States Tax Court · 1961
- Commissioner of Internal Revenue v. Homer H. And Minnidell M. StarrCourt of Appeals for the Tenth Circuit · 1968
- Starr v. CommissionerUnited States Tax Court · 1966
3Cited by17 opinions
- Golsen v. CommissionerUnited States Tax Court · 1970
- Wager v. CommissionerUnited States Tax Court · 1969
- Lull v. CommissionerUnited States Tax Court · 1969
- Vesey v. CommissionerUnited States Tax Court · 1974
- Keener v. CommissionerUnited States Tax Court · 1972
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