Legal Opinion

Eckert v. Commissioner

United States Tax Court

Decided November 30, 1960No. Docket No. 75090Unpublished

Held, payments received by petitioner during 1952 and 1953 from Remington Rand, Inc., represented additional compensation for the continued rendition of his services to Eckert-Mauchly Computer Corporation.

1Opinion of the Court

J. Presper Eckert, Jr. v. Commissioner.

Eckert v. Commissioner

Docket No. 75090.

United States Tax Court

T.C. Memo 1960-259; 1960 Tax Ct. Memo LEXIS 35; 19 T.C.M. (CCH) 1465; T.C.M. (RIA) 60259;

November 30, 1960

Held, payments received by petitioner during 1952 and 1953 from Remington Rand, Inc., represented additional compensation for the continued rendition of his services to Eckert-Mauchly Computer Corporation.

Converse Murdoch, Esq., Three Penn Center Plaza, Philadelphia, Pa., for the petitioner. Frederick A. Levy, Esq., for the respondent.

WITHEY

Memorandum Findings of Fact and Opinion

WITHEY,…

2Cases cited10 opinions

  1. Shubert v. WoodwardCourt of Appeals for the Eighth Circuit · 1909
  2. King Features Syndicate v. CourrierSupreme Court of Iowa · 1950
  3. Fiedler, Inc. v. Coast Finance Co., Inc.Supreme Court of New Jersey · 1941
  4. Moklofsky v. MoklofskyCalifornia Court of Appeal · 1947
  5. Rinehart v. CommissionerUnited States Tax Court · 1952

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