Borom v. Commissioner
United States Tax Court
In 1976, petitioner was a state district court judge in Alabama. He maintained memberships in a local country club and in the officers club of a military installation located within his jurisdiction. As a judge, petitioner was provided an office, available at all hours, and a staff, the salaries of which were paid by the county. Nevertheless, petitioner made gifts to his staff for various occasions in appreciation of their service.
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In 1976, petitioner was a state district court judge in Alabama. He maintained memberships in a local country club and in the officers club of a military installation located within his jurisdiction. As a judge, petitioner was provided an office, available at all hours, and a staff, the salaries of which were paid by the county. Nevertheless, petitioner made gifts to his staff for various occasions in appreciation of their service. Petitioner owned three vehicles in 1976, one used by petitioner's wife personally and the other two used by petitioner in his position as judge, to oversee certain…
1Opinion of the Court
THOMAS L. and OCIE BOROM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Borom v. Commissioner
Docket No. 2093-79.
United States Tax Court
T.C. Memo 1980-459; 1980 Tax Ct. Memo LEXIS 123; 41 T.C.M. (CCH) 179; T.C.M. (RIA) 80459;
October 14, 1980, Filed
In 1976, petitioner was a state district court judge in Alabama. He maintained memberships in a local country club and in the officers club of a military installation located within his jurisdiction. As a judge, petitioner was provided an office, available at all hours, and a staff, the salaries of which were paid by the county.…
2Cases cited16 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Commissioner v. FlowersSupreme Court of the United States · 1946
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