Take v. Commissioner
United States Tax Court
Ps seek judgment as a matter of law in their favor and R seeks judgment as a matter of law in his favor. The only issue for decision is whether sec. 104(a)(1), I.R.C. 1954, permits the exclusion of certain payments from gross income. A party may move for an adjudication in his favor if there is no genuine issue of material fact and a decision may be rendered as a matter of law.
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Ps seek judgment as a matter of law in their favor and R seeks judgment as a matter of law in his favor. The only issue for decision is whether sec. 104(a)(1), I.R.C. 1954, permits the exclusion of certain payments from gross income. A party may move for an adjudication in his favor if there is no genuine issue of material fact and a decision may be rendered as a matter of law. Held, local ordinance containing irrebuttable presumption that illness was occupationally caused was not a statute in the nature of a workmen's compensation act. Held, further, neither Ps nor R have made the requisite…
1Opinion of the Court
OPINION
Cantrel, Special Trial Judge:
This case is presently before the Court on petitioners’ motion for summary judgment, filed on August 12,1983, pursuant to Rule 121(a),1 and respondent’s motion for summary judgment, filed on September 15, 1983, pursuant to Rule 121(a).
Respondent, in his notice of deficiency issued to petitioners on January 21, 1983, determined a deficiency in petitioners’ Federal income tax for the taxable calendar year 1979 in the amount of $7,481.17 and an addition to the tax under section 6653(a)2 in the amount of $374.06. Petitioners have abandoned all issues with the…
2Cases cited12 opinions
- Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970
- Espinoza v. CommissionerUnited States Tax Court · 1982
- Shiosaki v. CommissionerUnited States Tax Court · 1974
- Hoeme v. CommissionerUnited States Tax Court · 1974
- Graf v. CommissionerUnited States Tax Court · 1983
7 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- Naftel v. CommissionerUnited States Tax Court · 1985
- Estate of Gardner v. CommissionerUnited States Tax Court · 1984
- Thomas Take and Janice Take v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1986
- Southern v. CommissionerUnited States Tax Court · 1986
- Givens v. CommissionerUnited States Tax Court · 1988
31 more not listed; retrieve them via the Exa API.