Burg v. Commissioner
United States Tax Court
P was employed by Bell Labs as a systems engineer. P received two cash awards in 1985 from Bell Labs. The first award of $ 5,000 was in recognition of a sustained history of outstanding achievements. The second award of $ 1,000 was for a particular achievement which furthered the goals of Bell Labs. Held: The awards were given to P by his employer in connection with his employment as compensation for P's services and are not excludable under section 74(b).
1Opinion of the Court
FRED M. BURG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Burg v. Commissioner
Docket No. 23131-88
United States Tax Court
T.C. Memo 1989-624; 1989 Tax Ct. Memo LEXIS 623; 58 T.C.M. (CCH) 728; T.C.M. (RIA) 89624;
November 20, 1989
P was employed by Bell Labs as a systems engineer. P received two cash awards in 1985 from Bell Labs. The first award of $ 5,000 was in recognition of a sustained history of outstanding achievements. The second award of $ 1,000 was for a particular achievement which furthered the goals of Bell Labs.
Held: The awards were given to P by his employer in…
2Cases cited11 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- National Muffler Dealers Assn., Inc. v. United StatesSupreme Court of the United States · 1979
- Denniston v. CommissionerUnited States Tax Court · 1964
- Frederick W. Denniston v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1965
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