Henry v. Commissioner
United States Tax Court
Rule 121, Tax Court Rules of Practice and Procedure. -- Respondent filed a motion for partial summary judgment as to an item of additional income determined for the year 1969. Petitioner brought a suit to recover damages for breach of an employment contract and in 1969 received $ 32,461.38 in settlement of his claims for commissions. There is no dispute as to any genuine issue of material fact.
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Rule 121, Tax Court Rules of Practice and Procedure. -- Respondent filed a motion for partial summary judgment as to an item of additional income determined for the year 1969. Petitioner brought a suit to recover damages for breach of an employment contract and in 1969 received $ 32,461.38 in settlement of his claims for commissions. There is no dispute as to any genuine issue of material fact. Held, respondent's motion for partial summary judgment will be granted and the amount of $ 32,461.38 is taxable as ordinary income to petitioner.
1Opinion of the Court
Dawson, Judge:
This motion for partial summary judgment was assigned to and heard by Commissioner Randolph F. Caldwell, Jr. The Court agrees with and adopts his opinion which is set forth below.1
OPINION OF THE COMMISSIONER
This case is presently before the Court on respondent’s motion for partial summary judgment filed on May 3,1974, pursuant to Rule 121, Tax Court Rules of Practice and Procedure.
Respondent determined deficiencies in petitioner’s 1968 and 1969 Federal income taxes, and certain additions to tax for each year. His only adjustment (exclusive of imposition of an addition to tax…
2Cases cited4 opinions
- Lyeth v. HoeySupreme Court of the United States · 1938
- Megargel v. CommissionerUnited States Tax Court · 1944
- Heyn v. CommissionerUnited States Tax Court · 1963
- Jessop v. CommissionerUnited States Tax Court · 1951
3Cited by18 opinions
- Alexander v. Internal Revenue Service of the United StatesCourt of Appeals for the First Circuit · 1995
- P. T. & L. Constr. Co. v. CommissionerUnited States Tax Court · 1974
- Alexander v. CommissionerUnited States Tax Court · 1995
- H Enters. Int'l v. CommissionerUnited States Tax Court · 1995
- OKC Corp. v. CommissionerUnited States Tax Court · 1984
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