Johnson v. Commissioner
United States Tax Court
During the years 1951 and 1952, petitioner, who is a corporate executive, received certain amounts from his employer as reimbursement for amounts expended on behalf of the employer for travel, entertainment, and sales promotion activities. Petitioner did not include these amounts in the gross income stated on his returns, nor did he claim any expenses on the returns in connection therewith.
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During the years 1951 and 1952, petitioner, who is a corporate executive, received certain amounts from his employer as reimbursement for amounts expended on behalf of the employer for travel, entertainment, and sales promotion activities. Petitioner did not include these amounts in the gross income stated on his returns, nor did he claim any expenses on the returns in connection therewith. Respondent included the total reimbursement in petitioner's income, which total amount was in excess of 25 per cent of the gross income reported on the returns. Respondent also allowed certain expenses as…
1Opinion of the Court
Abbott L. Johnson and Elizabeth G. Johnson, Petitioners, v. Commissioner of Internal Revenue, Respondent
Johnson v. Commissioner
Docket No. 68382
United States Tax Court
32 T.C. 257; 1959 U.S. Tax Ct. LEXIS 174;
April 30, 1959, Filed
Decision will be entered for petitioners.
During the years 1951 and 1952, petitioner, who is a corporate executive, received certain amounts from his employer as reimbursement for amounts expended on behalf of the employer for travel, entertainment, and sales promotion activities. Petitioner did not include these amounts in the gross income stated on his returns, nor…
2Cases cited1 opinion
- Johnson v. CommissionerUnited States Tax Court · 1959