Auborn v. Commissioner
United States Tax Court
P (husband) was an employee of Bell Labs for approximately 10 years. In 1985, P received an award of $ 5,000 from Bell Labs for sustained individual performance. P was nominated by his supervisor without P's knowledge, and the award was not contingent upon any future services to be performed by P. P did not include this award in his income.
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P (husband) was an employee of Bell Labs for approximately 10 years. In 1985, P received an award of $ 5,000 from Bell Labs for sustained individual performance. P was nominated by his supervisor without P's knowledge, and the award was not contingent upon any future services to be performed by P. P did not include this award in his income. Held, the award was given to P by his employer in connection with P's employment as compensation for P's services and is not excludable under sec. 74(b), I.R.C. 1954. Held, further, Ps have failed to rebut by clear and convincing evidence the presumption…
1Opinion of the Court
James J. Auborn and Karen J. Auborn, Petitioners v. Commissioner of Internal Revenue, Respondent
Auborn v. Commissioner
Docket No. 33796-87
United States Tax Court
93 T.C. 612; 1989 U.S. Tax Ct. LEXIS 147; 93 T.C. No. 51;
November 20, 1989November 20, 1989, Filed
Decision will be entered for the respondent.
P (husband) was an employee of Bell Labs for approximately 10 years. In 1985, P received an award of $ 5,000 from Bell Labs for sustained individual performance. P was nominated by his supervisor without P's knowledge, and the award was not contingent upon any future services to be performed by…
2Cases cited14 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Neely v. CommissionerUnited States Tax Court · 1985
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Bixby v. CommissionerUnited States Tax Court · 1972
- National Muffler Dealers Assn., Inc. v. United StatesSupreme Court of the United States · 1979
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