Langer v. Commissioner
United States Tax Court
On remand from the United States Court of Appeals for the Ninth Circuit, held: 1. Back pay of $ 10,000 received by decedent R. L. Langer in 1944, and of $ 10,000 and $ 11,500 received by petitioner C. Abbott Lindsey in 1944 and 1945, respectively, was paid pursuant to prior agreement and legal obligation within the meaning of Regulations 111, section 29.107-3. 2. Above back pay of $ 10,000 received by decedent R. L. Langer constituted more than 15 per cent of the gross…
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On remand from the United States Court of Appeals for the Ninth Circuit, held: 1. Back pay of $ 10,000 received by decedent R. L. Langer in 1944, and of $ 10,000 and $ 11,500 received by petitioner C. Abbott Lindsey in 1944 and 1945, respectively, was paid pursuant to prior agreement and legal obligation within the meaning of Regulations 111, section 29.107-3. 2. Above back pay of $ 10,000 received by decedent R. L. Langer constituted more than 15 per cent of the gross income of R. L. Langer and Eleanore Langer in 1944, and petitioners Estate of R. L. Langer, Deceased, Eleanore Langer,…
1Opinion of the Court
OPINION.
Johnson, Judge:
The Court of Appeals for the Ninth Circuit determined in Estate of Langer v. Commissioner, 183 Fed. (2d) 758, reversing 13 T. C. 419, that the deferment in payment of the amounts of back salary here in question was caused by an event similar to receivership within the requirement of section 107 (d) (2) (A), Internal Revenue Code, contrary to the contention of respondent and to our prior holding. Respondent, however, also contends that section 107 (d) is not applicable because the employer was under no obligation to pay in prior years, and because the payments were less…
2Cases cited2 opinions
- Caminetti v. Prudence Mutual Life InsuranceCalifornia Court of Appeal · 1944
- Perry v. J. Noonan Furniture Co.California Court of Appeal · 1908
3Cited by28 opinions
- Sutor v. CommissionerUnited States Tax Court · 1951
- Hahn v. CommissionerUnited States Tax Court · 1954
- Webber v. CommissionerUnited States Tax Court · 1954
- Thompson Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1953
- Clark v. CommissionerUnited States Tax Court · 1957
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