Reffett v. Commissioner
United States Tax Court
1. Petitioner Reffett instituted action against UMWA for damages for destruction of his coal mine and equipment, and entered into contract with two witnesses to pay them 10 percent each of the amount of his recovery if they would testify for him and otherwise assist him in obtaining evidence. Held, the amounts paid to the witnesses out of the recovery are not excludable from Reffett's gross income.
Read the full summary
1. Petitioner Reffett instituted action against UMWA for damages for destruction of his coal mine and equipment, and entered into contract with two witnesses to pay them 10 percent each of the amount of his recovery if they would testify for him and otherwise assist him in obtaining evidence. Held, the amounts paid to the witnesses out of the recovery are not excludable from Reffett's gross income. Held, further, the amounts paid the witnesses are not deductible by Reffett. 2. Addition to tax for failure to file a declaration of estimated tax for the year 1954 sustained against petitioner…
1Opinion of the Court
Sanford Reffett and Mae Reffett, Petitioners, v. Commissioner of Internal Revenue, Respondent. H. C. Bolling and Nelle M. Bolling, Petitioners, v. Commissioner of Internal Revenue, Respondent
Reffett v. Commissioner
Docket Nos. 83124, 83395
United States Tax Court
39 T.C. 869; 1963 U.S. Tax Ct. LEXIS 184;
March 14, 1963, Filed
Decisions will be entered under Rule 50.
1. Petitioner Reffett instituted action against UMWA for damages for destruction of his coal mine and equipment, and entered into contract with two witnesses to pay them 10 percent each of the amount of his recovery if they would…
Also in this document: Dissent · Tietjens; Dissent · Withey; Dissent · Mulroney.
2Cases cited28 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- James v. United StatesSupreme Court of the United States · 1961
- Kornhauser v. United StatesSupreme Court of the United States · 1928
23 more not listed; retrieve them via the Exa API.