Allstate Insurance v. United States

This case requires us to return for a further refinement to the identical area covered in Humble Oil & Refining Co. v. United States, 194 Ct. Cl. 920, 442 F. 2d 1362 (1971), and Humble Pipe Line Co. v. United States, 194 Ct. Cl. 944, 442 F. 2d 1353 (1971). That area is the tax treatment of payments or reimbursements by an employer to employees for *3moving expenses. The Humble cases involved the question of withholding of tax by employers on these payments. Both Humble Oil and Humble Pipe dealt with the year 1961. This case involves the quarters ending March 31, 1965, through December 31,1969.

Th…