O'Laughlin v. Commissioner
United States Board of Tax Appeals
Where officers of corporations receive payments during the taxable years from certain corporations under resolutions that such moneys be appropriated to be used in payment of commissions on various sales made by individuals other than the company's regular salesmen, such payments are treated on the books of the companies as payments of commissions made to petitioners, and such payments are included by petitioners as gross income in their income tax returns as commissions…
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Where officers of corporations receive payments during the taxable years from certain corporations under resolutions that such moneys be appropriated to be used in payment of commissions on various sales made by individuals other than the company's regular salesmen, such payments are treated on the books of the companies as payments of commissions made to petitioners, and such payments are included by petitioners as gross income in their income tax returns as commissions received and equivalent amounts are taken as deductions for commissions paid to others in behalf of the corporations and…
1Dissent
McMahoN,
dissenting: The decision in these proceedings should be for the petitioners.
I quote from the opinion of the majority as follows:
The testimony of petitioner Charles J. O’Laughlin is to the effect thai the resolutions set out in our findings were passed by the several boards of directors on the dates indicated; that the amounts of $19,438.76 and $48,165.41 were furnished him by the Central Lime & Cement Co. “ to promote new business and to maintain good will ”; that he paid out all of those sums for that purpose; that he did not retain any of this money for himself; that some of the…
2Cases cited14 opinions
- Doyle v. Mitchell Brothers Co.Supreme Court of the United States · 1918
- Heiner v. DonnanSupreme Court of the United States · 1932
- Quock Ting v. United StatesSupreme Court of the United States · 1891
- The City of New YorkSupreme Court of the United States · 1893
- Crane v. Lessee of MorrisSupreme Court of the United States · 1832
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