Campbell v. Commissioner
United States Tax Court
1. Petitioner and his wife are the controlling shareholders of a closely held corporation having 2 offices in Illinois and 1 in New York. Petitioner is the president, and was in charge of the Chicago office. In taxable years 1949 and 1950 petitioner and his wife occupied an apartment in Chicago, as their home was located outside of the city.
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1. Petitioner and his wife are the controlling shareholders of a closely held corporation having 2 offices in Illinois and 1 in New York. Petitioner is the president, and was in charge of the Chicago office. In taxable years 1949 and 1950 petitioner and his wife occupied an apartment in Chicago, as their home was located outside of the city. The corporation paid the rent and other apartment expenses in the 2 years totaling $9,887.14. It also paid $8,291 for a European trip of petitioner and his wife. The petitioner withdrew $5,539.53 in cash as expense allowances in the 2 years. The…
1Opinion of the Court
S. J. Campbell and Ileen B. Campbell v. Commissioner.
Campbell v. Commissioner
Docket No. 56121.
United States Tax Court
T.C. Memo 1961-166; 1961 Tax Ct. Memo LEXIS 183; 20 T.C.M. (CCH) 825; T.C.M. (RIA) 61166;
June 8, 1961
1. Petitioner and his wife are the controlling shareholders of a closely held corporation having 2 offices in Illinois and 1 in New York. Petitioner is the president, and was in charge of the Chicago office. In taxable years 1949 and 1950 petitioner and his wife occupied an apartment in Chicago, as their home was located outside of the city. The corporation paid the rent and…
2Cases cited53 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- W. Horace Williams, Sr., and Viola Bloch Williams v. United StatesCourt of Appeals for the Fifth Circuit · 1957
48 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Gamble v. CommissionerUnited States Tax Court · 1977
- Gamble v. CommissionerUnited States Tax Court · 1977