Johnson v. Commissioner
United States Tax Court
The petitioner, a citizen of the United States, went to Greenland in March 1942 to work as a mechanic under a contract for not more than a year, but intending to stay until the job was completed and then to continue to work wherever the company's work was. He remained for more than two years, entering, on February 25, 1943, into a second contract for not more than six months work and providing for a $ 500 bonus if he remained that long.
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The petitioner, a citizen of the United States, went to Greenland in March 1942 to work as a mechanic under a contract for not more than a year, but intending to stay until the job was completed and then to continue to work wherever the company's work was. He remained for more than two years, entering, on February 25, 1943, into a second contract for not more than six months work and providing for a $ 500 bonus if he remained that long. In the second contract he was described as "of Duluth, Minn." He lived in barracks and was supplied his food and lodging without cost. Both contracts provided…
1Opinion of the Court
Arthur J. H. Johnson, Petitioner, v. Commissioner of Internal Revenue, Respondent
Johnson v. Commissioner
Docket No. 9914
United States Tax Court
7 T.C. 1040; 1946 U.S. Tax Ct. LEXIS 47;
October 24, 1946, Promulgated
Decision will be entered for the respondent.
The petitioner, a citizen of the United States, went to Greenland in March 1942 to work as a mechanic under a contract for not more than a year, but intending to stay until the job was completed and then to continue to work wherever the company's work was. He remained for more than two years, entering, on February 25, 1943, into a second…
Also in this document: Dissent.
2Cases cited7 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Pacific Co. v. JohnsonSupreme Court of the United States · 1932
- Johnson v. CommissionerUnited States Tax Court · 1946
- Wright v. Georgia Railroad & Banking Co.Supreme Court of the United States · 1910
- United States v. BennettSupreme Court of the United States · 1914
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