Legal Opinion
Michael C. Winter and Lauren Winter v. Commissioner
United States Tax Court
Decided August 25, 2010No. Docket 5035-05Unknown
1Opinion of the Court
MICHAEL C. WINTER AND LAUREN WINTER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT Docket No. 5035–05. Filed August 25, 2010. P, as an employee of a subch. S bank, received a bonus that was repayable in part if he quit or was fired for cause. P reported the full amount of the bonus but now argues that part was a nontaxable loan. P, as a shareholder, reported his share of the company’s earnings from its regulatory financial filings and not from the Schedule K–1 which the bank pre- pared for him. P did not notify R of this inconsistent reporting; and only after the issuance of the…
2Cases cited44 opinions
- Consumer Product Safety Commission v. GTE Sylvania, Inc.Supreme Court of the United States · 1980
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Duncan v. WalkerSupreme Court of the United States · 2001
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- TRW Inc. v. AndrewsSupreme Court of the United States · 2001
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