Cole v. Commissioner
United States Tax Court
Held: The payment by petitioners' partnership of weekly compensation to petitioners' sister Beatrice in excess of the maximum number of weeks provided by the Connecticut Workmen's Compensation Act and the payment of the travel expenses of Beatrice and her sister Ethel did not constitute expenses incurred as an obligation under the Connecticut Workmen's Compensation Act, and such expenses were not deductible by the partnership under section 162, I.R.C. 1954.
1Opinion of the Court
Morton E. Cole v. Commissioner. Cyril Cole and Jean E. Cole v. Commissioner.
Cole v. Commissioner
Docket Nos. 4868-70 and 4869-70.
United States Tax Court
T.C. Memo 1972-177; 1972 Tax Ct. Memo LEXIS 83; 31 T.C.M. (CCH) 870; T.C.M. (RIA) 72177;
August 16, 1972
Held: The payment by petitioners' partnership of weekly compensation to petitioners' sister Beatrice in excess of the maximum number of weeks provided by the Connecticut Workmen's Compensation Act and the payment of the travel expenses of Beatrice and her sister Ethel did not constitute expenses incurred as an obligation under the Connecticut…
2Cases cited6 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Powers v. Hotel Bond Co.Supreme Court of Connecticut · 1915
- Fair v. Hartford Rubber Works Co.Supreme Court of Connecticut · 1920
- Claim of Clark v. Fedders-Quigan Corp.Appellate Division of the Supreme Court of the State of New York · 1954
- Meade v. L. G. DeFelice & Son, Inc.Supreme Court of Connecticut · 1950
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Morton E. Cole v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1973