Lavery v. Commissioner
United States Tax Court
In 1941 petitioner was managing editor of the American Bar Association Journal, and some controversy arose between him and the editorial board of the Association as to policy. The controversy was finally settled amicably by petitioner agreeing to retire as managing editor with the January 1942 issue of the Journal.
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In 1941 petitioner was managing editor of the American Bar Association Journal, and some controversy arose between him and the editorial board of the Association as to policy. The controversy was finally settled amicably by petitioner agreeing to retire as managing editor with the January 1942 issue of the Journal. The Association on December 30, 1941, delivered to petitioner a check for $ 2,666.67 as an honorarium for the good services which he had performed and in full settlement of all claims against the Association. Petitioner on the same date delivered a written acceptance of the check…
1Opinion of the Court
OPINION.
Black, Judge:
It is undisputed that petitioner filed his income tax return for the year 1941 on the cash receipts and disbursements basis. He did not, however, include an amount of $2,666.67 which he received in that year by check from the American Bar Association. Petitioner stated at the hearing that the reason he did not include the $2,666.67 in his gross income for 1941 was because he did not cash the check until 1942, he actually received the proceeds of the check in 1942, and that it was intended to be in remuneration for services to be rendered in 1942. The respondent, on the…
2Cases cited3 opinions
- Avery v. CommissionerSupreme Court of the United States · 1934
- Estate of Putnam v. CommissionerSupreme Court of the United States · 1945
- Jackson v. SmietankaCourt of Appeals for the Seventh Circuit · 1921
3Cited by21 opinions
- Kahler v. Comm'rUnited States Tax Court · 1952
- Holbrook v. United StatesDistrict Court, D. Oregon · 1961
- In Re PatrickUnited States Bankruptcy Court, C.D. California · 2008
- Estate of Kamm v. CommissionerUnited States Tax Court · 1963
- MartinUnited States Tax Court · 1992
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