Harris v. Commissioner
United States Tax Court
During the taxable year petitioner was postmaster of the United States post office at Taylorsville, Kentucky. His compensation was in the form of an annual salary; and, subject to the direction of the Postmaster General and under the rules and regulations issued by him, petitioner performed the services required and necessary in the management of the said post office, and as a condition of or incident to his employment, made certain expenditures, for which he was not…
Read the full summary
During the taxable year petitioner was postmaster of the United States post office at Taylorsville, Kentucky. His compensation was in the form of an annual salary; and, subject to the direction of the Postmaster General and under the rules and regulations issued by him, petitioner performed the services required and necessary in the management of the said post office, and as a condition of or incident to his employment, made certain expenditures, for which he was not reimbursed by the Government. Held, that the business of the petitioner consisted of the performance of services by him as an…
1Opinion of the Court
OPINION.
TURNER, Judge:
The primary question is whether petitioner’s serving as postmaster of the Taylorsville post office was a trade or business carried on by him, which trade or business did “not consist of the performance of services as an employee” within the meaning of section 22 (n) (1) of the Internal Eevenue Code of 1939.1 If it was such a trade or business, petitioner was within his rights in deducting from gross income, for purposes of arriving at adjusted gross income, all of the above expenditures attributable to such business which, under section 23 of the 1939 Code, would have…
2Cases cited4 opinions
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
- Kershner v. CommissionerUnited States Tax Court · 1950
- Bell v. CommissionerUnited States Tax Court · 1949
- Dowell v. ForrestalUnited States Tax Court · 1949
3Cited by12 opinions
- Lagreide v. CommissionerUnited States Tax Court · 1954
- Owen v. CommissionerUnited States Tax Court · 1954
- Ellison v. CommissionerUnited States Tax Court · 1970
- Fisher v. CommissionerUnited States Tax Court · 1955
- Folker v. JohnsonDistrict Court, D. New York · 1955
7 more not listed; retrieve them via the Exa API.