Kershner v. Commissioner
United States Tax Court
1. The petitioner was employed as an agent of a life insurance company. He was required in the performance of his work to observe all currently existing rules and regulations of the company relating to such agents and worked under the supervision of, reported to, and at all times was responsible to the person in charge of the company's local office out of which petitioner worked.
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1. The petitioner was employed as an agent of a life insurance company. He was required in the performance of his work to observe all currently existing rules and regulations of the company relating to such agents and worked under the supervision of, reported to, and at all times was responsible to the person in charge of the company's local office out of which petitioner worked. Held, that the petitioner was an employee. 2. In his return for the taxable year the petitioner elected to be taxed on adjusted gross income under section 400 of the Internal Revenue Code, using the optional standard…
1Opinion of the Court
OPINION.
TURNER, Judge:
Supplement T, section 400, of the Internal Revenue Code, as amended by section 5 (a) of the Individual Income Tax Act of 1944, provides that, in lieu of the tax imposed by sections 11 and 12, taxpayers whose adjusted gross income is less than $5,000 may elect to be taxed on their net income in accordance with provisions of that supplement.
Section 22 (n) of the code defines “adjusted gross income” as used in chapter 1 to mean the gross income minus:(1) Trade and business deductions. — The deductions allowed by section 23 which are attributable to a trade or business…
2Cases cited13 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Singer Manufacturing Co. v. RahnSupreme Court of the United States · 1889
- Warren v. CommissionerUnited States Tax Court · 1949
- Vert v. Metropolitan Life InsuranceSupreme Court of Missouri · 1938
- Amstutz v. Prudential Ins. Co. of AmericaOhio Supreme Court · 1940
8 more not listed; retrieve them via the Exa API.
3Cited by63 opinions
- Jones v. CommissionerUnited States Tax Court · 1970
- Foote v. CommissionerUnited States Tax Court · 1976
- Coerver v. CommissionerUnited States Tax Court · 1961
- Packard v. CommissionerUnited States Tax Court · 1975
- Hand v. CommissionerUnited States Tax Court · 1951
58 more not listed; retrieve them via the Exa API.