Lull v. Commissioner
United States Tax Court
Petitioners were transferred by their employer, IBM, to other posts of duty. They were reimbursed for all expenses related to the move, and for the difference between sale price of their residence and its appraised value. Held, the reimbursements are includable in gross income except allowance for moving petitioners' immediate family, household goods, and personal effects.
1Opinion of the Court
William A. Lull and Helen M. Lull, Petitioners v. Commissioner of Internal Revenue, Respondent; William H. Simpson and Dorothy Simpson, Petitioners v. Commissioner of Internal Revenue, Respondent
Lull v. Commissioner
Docket Nos. 2882-66, 3527-66
United States Tax Court
51 T.C. 841; 1969 U.S. Tax Ct. LEXIS 184;
February 26, 1969, Filed
Decisions will be entered under Rule 50.
Petitioners were transferred by their employer, IBM, to other posts of duty. They were reimbursed for all expenses related to the move, and for the difference between sale price of their residence and its appraised value. Held,…
Also in this document: Dissent.
2Cases cited16 opinions
- Knetsch v. United StatesSupreme Court of the United States · 1960
- Commissioner v. LoBueSupreme Court of the United States · 1956
- United States v. Sherrill O. And Doris M. Woodall, Husband and Wife, United States of America v. Glenn S. And Margaret H. Mills, Husband and WifeCourt of Appeals for the Tenth Circuit · 1958
- James J. Ritter v. The United StatesUnited States Court of Claims · 1968
- Kenneth D. England and Connie J. England v. United StatesCourt of Appeals for the Seventh Circuit · 1965
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