Thoreson v. Commissioner
United States Tax Court
Alfred B. Thoreson received $ 4,800 from the A. O. Jostad Company in 1946 which he designated as "back pay" for the years 1932 through 1935 and claimed the benefits of sections 107 (d) (1) and 107 (d) (2) (A) (iv), Internal Revenue Code of 1939. Held, where there is no proof that there was an agreement or legal obligation existing during the prior period to pay the sum received and there is no proof that the sum would have been paid except for the intervention of an event…
Read the full summary
Alfred B. Thoreson received $ 4,800 from the A. O. Jostad Company in 1946 which he designated as "back pay" for the years 1932 through 1935 and claimed the benefits of sections 107 (d) (1) and 107 (d) (2) (A) (iv), Internal Revenue Code of 1939. Held, where there is no proof that there was an agreement or legal obligation existing during the prior period to pay the sum received and there is no proof that the sum would have been paid except for the intervention of an event similar in nature to bankruptcy or receivership, the amount in question is not accorded the benefits of those sections.
1Opinion of the Court
Estate of Alfred B. Thoreson, Deceased, Lillian Thoreson, Executrix, Petitioner, v. Commissioner of Internal Revenue, Respondent
Thoreson v. Commissioner
Docket No. 35117
United States Tax Court
23 T.C. 462; 1954 U.S. Tax Ct. LEXIS 24;
December 10, 1954, Filed
Decision will be entered for the respondent.
Alfred B. Thoreson received $ 4,800 from the A. O. Jostad Company in 1946 which he designated as "back pay" for the years 1932 through 1935 and claimed the benefits of sections 107 (d) (1) and 107 (d) (2) (A) (iv), Internal Revenue Code of 1939. Held, where there is no proof that there was an…
2Cases cited8 opinions
- Kenny v. CommissionerUnited States Tax Court · 1945
- Cowan v. Henslee, Collector of Internal Revenue. Klein v. Henslee, Collector of Internal RevenueCourt of Appeals for the Sixth Circuit · 1950
- Langer's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1950
- Bavis v. CommissionerUnited States Tax Court · 1952
- Sedlack v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1953
3 more not listed; retrieve them via the Exa API.