Rubin v. Commissioner
United States Tax Court
Park and Dorman Mills, two corporations, entered into a contract whereby the former was to provide management services for the latter. The services were in fact performed by petitioner, Richard, the controlling shareholder of Park.
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Park and Dorman Mills, two corporations, entered into a contract whereby the former was to provide management services for the latter. The services were in fact performed by petitioner, Richard, the controlling shareholder of Park. Our prior opinion in this case, 51 T.C. 251 (1968), holding that the income was taxable to petitioner under sec. 61, I.R.C. 1954, was reversed on appeal and remanded for a decision on the applicability of sec. 482, I.R.C. 1954. Held, sec. 482 may be employed in the present circumstances to allocate income from Park, the corporation, to petitioner, an individual.
1Opinion of the Court
OPINION
Fat, Judge:
This case is presently before us on remand from the Second Circuit Court of Appeals, Rubin v. Commissioner, 429 F.2d 650 (1970), reversing and remanding 51 T.C. 251 (1968). The stipulated facts, as well as facts based upon the testimony and documentary evidence received at trial, were set forth in detail in our prior opinion. Those findings were not disturbed on appeal nor did the parties offer any further facts during the additional argument heard on the issue to be decided herein. We will not, therefore, again set forth any of the facts previously found.
In the prior…
2Cases cited16 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Whipple v. CommissionerSupreme Court of the United States · 1963
- Nat Harrison Assoc., Inc. v. CommissionerUnited States Tax Court · 1964
- Grenada Industries, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1953
- Ach v. CommissionerUnited States Tax Court · 1964
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3Cited by74 opinions
- Estate of Horvath v. CommissionerUnited States Tax Court · 1973
- Achiro v. CommissionerUnited States Tax Court · 1981
- Shea v. CommissionerUnited States Tax Court · 1999
- Drobny v. CommissionerUnited States Tax Court · 1986
- Richard Rubin and Helene Rubin v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1972
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