Eck v. Commissioner
United States Tax Court
Ts owned and operated two Christmas tree farms in Kansas. The farms functioned in the following manner: Each tree had two tags attached to it, one labeled "Tree Cutting Permit". Each tag specified the price of the tree. Upon arrival at one of the farms, a customer would select a Christmas tree and signal to a "cutter", an employee of Ts' at the farm. The customer's name was then written on the two tags, either by the cutter or by the customer.
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Ts owned and operated two Christmas tree farms in Kansas. The farms functioned in the following manner: Each tree had two tags attached to it, one labeled "Tree Cutting Permit". Each tag specified the price of the tree. Upon arrival at one of the farms, a customer would select a Christmas tree and signal to a "cutter", an employee of Ts' at the farm. The customer's name was then written on the two tags, either by the cutter or by the customer. Thereupon, either the customer or the cutter would cut the tree, the tree would be taken to "the barn", and the customer would pay for it after…
1Opinion of the Court
Gerald E. Eck and G. Marlene Eck, Petitioners v. Commissioner of Internal Revenue, Respondent
Eck v. Commissioner
Docket No. 30251-89
United States Tax Court
99 T.C. 1; 1992 U.S. Tax Ct. LEXIS 53; 99 T.C. No. 1;
July 6, 1992, Filed
Decision will be entered under Rule 155.
Ts owned and operated two Christmas tree farms in Kansas. The farms functioned in the following manner: Each tree had two tags attached to it, one labeled "Tree Cutting Permit". Each tag specified the price of the tree. Upon arrival at one of the farms, a customer would select a Christmas tree and signal to a "cutter", an employee…
2Cases cited7 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Bankers Pocahontas Coal Co. v. BurnetSupreme Court of the United States · 1932
- Borchers v. CommissionerUnited States Tax Court · 1990
- Richard J. Borchers Jane E. Borchers v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1991
- United States v. GiustinaCourt of Appeals for the Ninth Circuit · 1962
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