In PacificFilmLaboratoriesv. Commissioner of Tax 1970 121 CLR 154, Australia Windeyer J defined copyright It is not a right in an existing thing. It is a negative right , as it has been called, a power to prevent the making of a physical thing by copying. Case Details The PacificFilmLaboratoriesv. Commissioner of Tax was regarding whether the reproduction of prints owned by a third party, for that third party was an act of sale which could incur sales tax. PacificFilm argued that as it had no property right in the prints, it was not selling anything to the customer which might be taxed. The High Court rejected this argument saying that when PacificFilm reproduced the customer s negatives, under authorisation from the customer, the copyright was owned by the customer but the chattel produced in the process of reproduction was owned by PacificFilm. The sale of this chattel to the customer incurred the sales tax. References Reynolds IP, Chapter 2 http www.federationpress.com.au pdf Reynolds 20IP 20Ch02.pdf Australia law stub Category High Court of Australia cases Category 1970 in Australia Category 1970 in case law Category Australian copyright case law ... more details
notability date December 2011 TaxCommissioner of New York can refer either to the TaxCommissioner of New York City, or the TaxCommissioner of New York State. TaxCommissioner of New York City The Tax Commission of New York City reviews property tax assessments that are set by the New York City Department of Finance . ref cite web url http www.nyc.gov html taxcomm html home home.shtml title New York City Tax Commission accessdate 2011 12 04 quote publisher New York City ref Collin H. Woodward ? 1927 1914 to ?. ref cite news author coauthors title C. H. Woodward Dies As Auto Hits A Pole. Body of Former TaxCommissioner Is Pinned Under Car Near Poughkeepsie. Two Versions Are Given of How Machine Swerved Off Road and Down Declivity. Victim a Republican Leader and Holder of State Offices. Recently in Banking. url http select.nytimes.com gst abstract.html?res F70A12FB3E581B7A93CAA91782D85F438285F9 quote Collin H. Wodward, prominent member of the Republican organization in New York City and former TaxCommissioner of New York, was killed instantly near this city today when an automobile in which ... author coauthors title Daniel S. M elroy Dies At Irvington. TaxCommissioner Under Late Mayor Gaynor ... quote Daniel S. MeElroy, TaxCommissioner during the administration of the late ... Nathaniel Sands was a shipping merchant he was taxcommissioner of New York City five years ... publisher ref ... Michael Coleman commissioner Theodore Sutro TaxCommissioner of New York State Now ... as TaxCommissioner of New York before the Joint State Legislative Tax Committee at Saranac newspaper ... ref See also Walz v. Tax Commission References reflist External links http www.nyc.gov html taxcomm html home home.shtml Official webpage Category Tax Commissioners of New York ... Raymond circa 1908. http books.google.com books?id dGnnAAAAMAAJ&pg PA12 v onepage&q&f false Nathaniel ... cite news author coauthors title Tax Hearing Pivots Around Gov. Smith url http select.nytimes.com gst ... more details
Wikify date January 2012 unreferenced date January 2012 The Chief Commissioner of Income Tax in India denotes a government official of high seniority in the central governments as Chief Tax Administrators of the state. In the Indian state governments a Chief Commissioner has rank of Chief Secretary . While some states have only a single Chief Commissioner, some states have up to 23 like in Maharashtra and 3 Karnataka . They are commonly drawn from the Indian Revenue Service . The equivalent position at the Government of India is Additional Secretary. The Chief Commissioner of Income tax performs the following cadre control functions Transfer and posting of Group A officers up to the level of Addl. Joint CIT and all other cadre control functions in relation to Groups B , C and D employees. Fixation of the sanctioned strength of various cadres in the charge of each CIT and allocation of officers and staff to each CIT CIT A . Vigilance and disciplinary matters. Confidential reports of officials working in the region in addition to those working directly under him. Immovable property returns. Budgeting and expenditure control. Estate functions. Grievance redressal. Employees association matters. Protocol functions. Computerisation. Category Taxation in India Category Tax officials ... more details
Pacific Research Laboratories, Inc. is a leading producer of artificial bone , Sawbones, designed to simulate the bone architecture as well as the bone s physical properties. ref http www.watechcenter.org index.php?p Pacific Research Laboratories, Inc.&s 163 Washington Technology Center Pacific Research Laboratories, Inc Bot generated title ref Founded in 1978, and now with about 70 employees, it is the largest manufacturer on Vashon, Washington Vashon , and is locally referred to as The Bone Factory. ref Vashon Island ref In its research product development, lead researcher Susmita Bose began in 2000 to develop the first artificial open celled cancellous bone model using materials such as polyurethane based polymers , ceramic powders , and organic solvents . ref http www.waTechCenter.org index.php?p Pacific Research Laboratories, Inc.&s 163 Washington Technology Center Pacific Research Laboratories, Inc Bot generated title ref This research is funded by Washington Technology Center http www.waTechCenter.org http www.waTechCenter.org Sawbones has been developed specifically for surgical training where a realistic bone specimen is required. ref http www.wabio.com industry directory companybyid?companyid 175 WaBio.com Bot generated title ref The term sawbones is very old slang for a physician, especially a surgeon . References refs External links http www.sawbones.com Sawbones home page Category 1978 establishments ... more details
Infobox film name The Commissioner image caption director George Sluizer producer Luciano Gloor br Christina Kallas writer Christina Kallas br George Sluizer starring John Hurt music cinematography editing distributor released film date 1998 2 22 df yes runtime 108 minutes country film Belgium br film Germany language English budget The Commissioner is a 1998 Belgian German drama film directed by George Sluizer . It was entered into the 48th Berlin International Film Festival . ref name Berlinale cite web url http www.berlinale.de en archiv jahresarchive 1998 02 programm 1998 02 Programm 1998.html title Berlinale 1998 Programme accessdate 2012 01 15 work berlinale.de ref Cast John Hurt as James Morton Rosana Pastor as Helena Moguentes Alice Krige as Isabelle Morton Armin Mueller Stahl as Hans Koenig Johan Leysen as Horst Kramer Simon Chandler as Peter Simpson David Morrissey as Murray Lomax James Faulkner actor James Faulkner as Gordon Cartwright Alan MacNaughtan as Karl Ritter Bill Bolender as Arthur Groom Julian Wadham as Prime Minister References reflist External links imdb title id 0120640 title The Commissioner George Sluizer DEFAULTSORT Commissioner Category 1998 films Category Belgian films Category German films Category German drama films Category English language films Category 1990s drama films Category Films directed by George Sluizer Belgium film stub 1990s Germany film stub ... more details
infobox film name Commissioner image Commissioner film.jpg image size alt caption VCD cover director Shaji Kailas producer M. Mani writer Ranji Panicker narrator starring Suresh Gopi br Ratheesh br Vijayaraghavan ... language Malayalam budget gross Commissioner is a 1994 Malayalam film Malayalam Crime fiction crime Thriller genre thriller film produced by M. Mani, written by Ranji Panicker , directed by Shaji Kailas , and starring Suresh Gopi as Police Commissioner Bharath Chandran. The film also stars Ratheesh ... was by Dinesh Baboo . The film was dubbed in Telugu cinema Telugu as Police Commissioner . On release, the film broke several collection records and completed a run of 200 days. It is treated as a Cult film cult classic in the Malayalam film industry. Fact date August 2011 In 2011, Shaji Kailas announced a sequel for the film, titled King & Commissioner , in which Mammootty and Suresh Gopi were supposed to reprise their roles from the films The King 1995 film The King 1995 and Commissioner . Plot The films opens with Bharathchandran Suresh Gopi , the city police commissioner busting a smuggling ... of Bharatchandran. Due to frequent clashes between political activists of Calicut and the commissioner ... residence. Bharatchandran, now the City Police Commissioner of the capital, takes up the investigation ... Thomas in an out house, by taking law in his own hands. Theatrical response The film was given ... dialogues was also high in demand. When dubbed and released in Andhra Pradesh as Police Commissioner ... Chiranjeevi films released during the time. A sequel to this film, Bharathchandran I.P.S. , was released in 2005, directed by Renji Panicker, which was also a mega hit. Trivia Commissioner , on its ... of Shaji Kailas Renji Panicker movies, this film also had no songs. A sequel to this film was released ... hit. Ratheesh, who had almost given up acting for a few years, made a successful comeback with this film ... Pappan ... Goonda References references External links imdb title id 0299693 title Commissioner Category ... more details
Infobox nrhp name Pacific Biological Laboratories nrhp type image Logo Pacific Biological Laboratories.png caption Pacific Biological Laboratories logo of Ed Ricketts location 800 Cannery Row , Monterey, California lat degrees 36 lat minutes 37 lat seconds 1 lat direction N long degrees 121 long minutes 53 long seconds 59 long direction W coord display title locmapin built 1937 architect Oneweiler architecture added December 29, 1994 area less than one acre governing body Local refnum 94001498 ref name nris NRISref version 2009a ref Pacific Biological Laboratories , abbreviated PBL , was a biological supply house that sold Taxidermy preserved animal s and prepared specimen microscope slide s, many of which were of sea maritime Aquatic animal aquatic species, to schools, museums, and research institutions. It was located in a building on what is now Monterey, California Monterey s Cannery Row on Monterey Bay in Monterey County, California . The building, activities, and business were fictionalized as Western Biological Laboratory by John Steinbeck in his novel Cannery Row novel Cannery Row , as was a character based on ones of its founders, Ed Ricketts. ref cite book last1 McElrath first1 Joseph R. last2 Crisler first2 Jesse S. last3 Shillinglaw first3 Susan title Pacific Grove publisher ... Avenue location by the Pacific Grove Heritage Society and the Pacific Grove Museum of Natural History Association. The Pacific Biological Laboratories is on the National Register of Historic Places ... in Pacific Grove, California Pacific Grove at 165 Fountain Avenue, ref cite book last Seavey first Kent authorlink title Pacific Grove publisher Arcadia Publishing year 2005 pages 110 isbn 0738529648 ... were destroyed. The manuscript for Between Pacific Tides survived the fire as it had ... in Sweden. ref name Tamm Preservation and Legacy Image EdRickettsLab.jpg thumb 300px The Pacific Biological Laboratories of Ed Ricketts , on Cannery Row , Monterey, California . After his death the lab ... more details
Use mdy dates date September 2010 Infobox SCOTUS case Litigants Abbott Laboratoriesv. Gardner ArgueDate January 16 ArgueYear 1967 DecideDate May 22 DecideYear 1967 FullName Abbott Laboratories, et al. v. Gardner, Secretary of Health, Education, and Welfare, et al. USVol 387 USPage 136 Citation 87 S. Ct. 1507 18 L. Ed. 2d 681 1967 U.S. LEXIS 2974 Prior Subsequent Holding Drug companies were not prohibited by the ripeness doctrine from challenging an Food and Drug Administration United States FDA regulation requiring a prescription drug s generic name to appear on all related printed materials. SCOTUS 1965 1967 Majority Harlan JoinMajority Warren, Black, Douglas, Stewart, White Dissent Fortas Dissent2 Clark NotParticipating Brennan LawsApplied wikisource Abbott Laboratoriesv. Gardner , 387 U.S. 136 1967 , was a Legal case case heard before the United States Supreme Court . Abbott Laboratories held that drug companies were not prohibited by the ripeness doctrine from challenging a Food and Drug Administration United States U.S. Food and Drug Administration FDA regulation requiring a prescription drug s generic name to appear on all related printed materials. The government argued that the case was not ripe because the regulation had yet to be enforced however, that argument failed where prosecution was likely and there was substantial hardship to denying a pre enforcement challenge ... name or designation. External links Caselaw source case Abbott Laboratoriesv. Gardner ... of administrative actions Abbott Laboratories et al. v. Gardner, 87 S. Ct. 1507, 387 U.S. 136 1967 Case brief http quimbee.com cases 706857 Quimbee DEFAULTSORT Abbott LaboratoriesV. Gardner Category ... than 90 of the prescription drugs industry. Specifically, the petitioners challenged the decision by the Commissioner ... by Congress. After inviting and considering comments submitted by interested parties, the Commissioner ... in United States case law Category Abbott Laboratories Category United States ripeness case law SCOTUS ... more details
italic title Sindell v. Abbott Laboratories , http online.ceb.com calcases C3 26C3d588.htm 26 Cal. 3d 588 1980 , was a landmark products liability decision of the Supreme Court of California which pioneered the doctrine of market share liability . Background The plaintiff in Sindell was a young woman who developed cancer as a result of her mother s use of the drug diethylstilbestrol DES during pregnancy . A large number of companies had manufactured DES around the time the plaintiff s mother used the drug. Since the drug was a fungible product and many years had passed, it was impossible for the plaintiff to identify the manufacturer s of the particular DES pills her mother had actually consumed. Decision In a 4 3 majority decision by Associate Justice Stanley Mosk , the Court decided to impose a new kind of public liability liability , known as market share liability . The doctrine evolved from a line of negligence and strict products liability opinions most of which had been decided by the Supreme Court of California that were being adopted as the majority rule in many U.S. states. The essential components of the theory are as follows blockquote 1. All defendants named in the suit are potential tortfeasors that is, they did produce the harmful product at issue br 2. The product involved is fungible br 3. The plaintiff cannot identify which defendant produced the fungible product which harmed her in particular, through no fault of her own br 4. A substantial share of the manufacturers who produced the product during the relevant time period are named as defendants in the action blockquote If these requirements are met, a rebuttable presumption arises in favor of the plaintiff if she can prove actual damages, then a court may order each defendant to pay a percentage of such damages equal to its share of the market for the product at the time the product was used. A manufacturer ... occurred is also an issue in Skipworth v. Lead Industries Association 690 A.2d 169 Pa. 1997 , a 1997 ... more details
with Property The Two Step Analysis after Commissionerv. Tufts journal Tax Lawyer volume 38 issue ...Infobox SCOTUS case Litigants Commissionerv. Tufts ArgueDate November 29 ArgueYear 1982 DecideDate May 2 DecideYear 1983 FullName Commissioner of Internal Revenue v. Tufts, et al. USVol 461 USPage 300 Citation 103 S. Ct. 1826, 75 L. Ed.2d 863 1983 Prior 70 T.C. 756 1978 , reversed by 651 F.2d 1058 5th Cir. 1981 Subsequent Holding When a taxpayer sells or disposes of property encumbered by a nonrecourse obligation exceeding the fair market value of the property sold, the Commissioner may require him to include in the amount realized the outstanding amount of the obligation. SCOTUS 1981 1986 Majority Blackmun JoinMajority unanimous court Concurrence O Connor LawsApplied usc 26 1001 b Commissionerv. Tufts , 461 U.S. 300 1983 , was a unanimous decision by the United States Supreme Court , which held that when a taxpayer sells or disposes of property encumbered by a nonrecourse obligation exceeding the fair market value of the property sold, the Commissioner of Internal Revenue may require him to include in the amount realized the outstanding amount of the obligation the fair market value ... other than the assumption of the non recourse liability. ref Commissionerv. Tufts , 461 ... a loss of 55,740. ref name Tufts at 300 Tufts at 300. ref The TaxCommissioner insisted instead ... rendered in Crane v. Commissioner specifically that a taxpayer must incorporate the amount of mortgage ... at 304 307 see also Crane v. Commissioner , ussc 331 1 1947 . ref In doing so, the Court stated ... and their basis. ref name Tufts at 300 Issue How should the tax court deal with the transfer ... of obligations he has received tax free and included in the property s basis. ref Tufts at 312. ref A finding otherwise would allow a mortgagee to recognize a tax loss without suffering a corresponding ... Realized journal Pacific Law Journal volume 14 issue pages 79 issn 00308757 url accessdate quote ... more details
Multiple issues orphan August 2009 wikify August 2009 Early v. Commissioner , 445 F.2d 166 United States Court of Appeals for the Fifth Circuit 5th Cir. 1971 was a United States income tax case, holding that an agreement between taxpayers and heirs of decedent pursuant to which taxpayers received a joint life interest in income from the trust estate in return for the surrender of stock allegedly gifted ... Early v. Commissioner , 445 F.2d 166 5th Cir.1971 Category United States taxation and revenue ... in that capacity for Taxation in the United States federal income tax purposes. Background Facts .... Tax returns Appellees sought to amortize the value of the life estate in subsequent tax returns, which appellant Commissioner of Internal Revenue disallowed. The Commissioner disallowed the deductions ... and that the deductions were therefore prohibited by 273 of the Code. Tax court Taxpayers filed a petition for redetermination in the United States Tax Court Tax Court , asserting that 273 was inapplicable. They also contended that notwithstanding the Tax exemption tax exempt source of some ... in which they had not taken deductions for amortization allocated to tax exempt income. The Tax .... Tax Court which, over the 167 dissents of six of its 15 members, overruled his determination of deficiencies in taxpayers federal income tax for the years 1964 65, and in addition sustained taxpayers claims for refunds for the same years. 52 T.C. 560 1969 . The Tax Court held, and taxpayers contend ... life interest, and that 273 does not apply to purchased life estates. See Gist v. United States, 296 F. Supp. 526 S.D. Cal. 1968 . Issue Appellant Commissioner of Internal Revenue sought review of a decision of the Tax Court which reversed appellant s finding that appellee taxpayers were entitled to periodic ..., the court disagreed and reversed the tax court s decision, holding that because the original stock .... The court reversed the decision of the tax court, finding that because the life estate was acquired ... more details
Infobox SCOTUS case Litigants Commissionerv. Sunnen ArgueDate December 17 ArgueYear 1947 DecideDate April 5 DecideYear 1948 FullName Commissioner of Internal Revenue v. Sunnen USVol 333 USPage 591 Citation 68 S.Ct. 715 Prior Subsequent Certiorari Cert to the United States Court of Appeals for the Fourth Circuit Holding The general rule of res judicata applies to tax proceedings involving the same claim and the same tax year, while the doctrine of collateral estoppel, which is a narrower version of the res judicata rule, applies to tax proceedings involving similar or unlike claims and different tax years. SCOTUS 1946 1949 Majority J. Murphy JoinMajority unanimous Commissionerv. Sunnen , Case citation 333 U.S. 591 1948 , was a case decided by the Supreme Court of the United States in 1948 in which the Court outlined the scope of collateral estoppel or estoppel by judgment in determinations of Federal taxation in the United States federal tax liability. This was important because a single controversial circumstance may have a bearing on Income tax in the United States income tax liability for several years. Res judicata , as part of the doctrine of judicial finality , protects a taxpayer s tax liability for a given year once the taxpayer wins a judgment in court. The judgment is not only controlling with regard to the issues litigated, but also any issues that could have been raised which would have affected the determination of tax liability for the year. But of course, a single controversial circumstance may have a bearing on income tax liability for several years, and if a judgment fixes liability for one of the years, res judicata only forecloses the reopening of that year ... the controlling facts and applicable legal rules remain unchanged. ref Commissionerv. Sunnen ... 333 References references External links caselaw source case Commissionerv. Sunnen , 333 U.S. 591 ... estoppel in determinations of tax liability must be confined to situations where the matter ... more details
orphan date February 2009 Lohrke v. Commissioner , 48 T.C. 679 1967 , is a significant case cited for its opinion which further articulated a much litigated phrase ordinary and necessary business expense in the Tax code Tax Code , 26 U.S.C.S. 162 a . Although it has been distinguished in nine cases, it has been followed by thirteen cases and cited in various treatises. In Lohrke , the United States Tax Court Tax Court determined that when the taxpayer paid for expenses that he was not actually obligated to pay, he could still deduct them as an ordinary and necessary business expense under 26 U.S.C.S. 162 a of the Tax Code. Facts In Lohrke , the petitioner was a licensor and inventor as well as President for Lohrke Textiles, Inc. Textiles . Although petitioner and Textiles are separate taxable entities, petitioner paid for the damages caused by a defective shipment of fiber for which he owned the patent which created it. Petitioner felt that to protect his business it was both ordinary and necessary to reimburse the customer s to save his business reputation. The respondent argued that because petitioner was not obligated to pay, this payment did not fall under the definition of an ordinary and necessary business expense found in 26 U.S.C.S. 162 a and should consequently not be Tax deduction deductible . Decision The Court determined that the expenditure was primarily for the furtherance or promotion of that trade or business and thus qualified as an ordinary and necessary business expense under U.S.C.S. 162 a of the Tax Code. This is significant because there is a general rule that one taxpayer cannot deduct expenses that are the obligation of another. References Lohrke v. Commissioner , 48 T.C. 679 1967 Donaldson, Samuel A., Federal Income Taxation of Individuals Cases, Problems, and Materials. Second Edition. West. 2007. DEFAULTSORT Lohrke V. Commissioner Category United States taxation and revenue case law ... more details
Context date October 2009 Infobox Court Case name Salvatore v. Commissioner court United States Tax Court image Tax court.gif date decided February 4, 1970 full name Susie Salvatore v. Commissioner citations ... The Tax Court was not clearly erroneous and therefore the decision was affirmed. Salvatore v. Commissioner is an opinion from the United States Tax Court that holds that a taxpayer cannot avoid paying ... impair the effective administration of the tax policies of Congress. ref Commissionerv. Court ... realized on the sale of the gas station Infobox Court Case name Salvatore v. Commissioner ... date decided November 30, 1970 full name Susie Salvatore , Appellant, v. Commissioner of Internal ... their respective shares on their income tax forms as well. The Commissioner of Internal Revenue ... in the Supreme Court of the United States Supreme Court case of Commissionerv. Court Holding Co ..., and that the Salvatore children were not sellers but mere conduits. ref Salvatore v. Commissioner ... v. Commissioner , ref 472 F.2d 867 6th Cir. 1973 . ref the United States Court of Appeals for the Sixth ... limitations on the fruit and tree metaphor established in Lucas v. Earl , 281 U.S. 111 1930 and further developed in Helvering v. Horst , 311 U.S. 112 1940 . Decided in 1970, the case arose when a taxpayer tried to avoid paying Capital gains tax in the United States capital gains tax from sale of property by giving a share in that property to her children. She then paid a gift tax , which is significantly less than the tax on the gain would have been if she had not given a share to her children ..., Texaco, Inc. made a proposal to purchase the land for 295,000. ref name ustc ruling Salvatore v. Commissioner , 29 TCM CCH 89 1970 , RIA T.C. Memo ¶ 70030 ref To ensure Susie Salvatore s accustomed ... gift tax return reporting gifts of 1 10 interest in the property to each of the five children. In her income tax return for that year, she only reported her share of the gain from the sale of the gas ... more details
orphan date August 2009 Clark v. Commissioner , 40 B.T.A. 333, 335 B.T.A. 1939 was an important early United States income tax case. Background Facts The taxpayers, Marriage husband and wife , made an irrevocable election to file a joint Taxation in the United States federal income tax return rather than separate returns on the advice of their return preparer . Subsequently, the Service examined the return and assessed a deficiency against the taxpayer s. The deficiency existed because the return preparer took a larger deduction from income for capital losses than was allowed by law. If the taxpayers had filed separate returns employing the proper deduction for long term capital losses, their combined tax liability would have been 19,941.10 less than the amount they paid on their joint return. As recompense for his error, the return preparer indemnified the taxpayers in that amount. Deficiency assessed The Service included the indemnification payment in taxpayers income as an amount attributable to the return preparer s payment of the taxpayer s income tax liability. Opinion of the court The Board rejected the Service s argument that this payment was income and stated that p etitioner s taxes were not paid for him by any person . . . h e paid his own taxes. . . .The money was paid to petitioner, not qua taxes, . . . but as compensation for his loss. 40 B.T.A. at 335. The fact that the underlying obligation was for taxes is of no moment here. Id. References Clark v. Commissioner, 40 B.T.A. 333, 335 B.T.A. 1939 Federal income Tax by Klein, Bankman, Shaviro, Stark Category 1939 in United States case law Current legal status the ultimate grounds for the decision in Clark, that the payment received by the taxpayer from his tax preparer was not derived from capitol, from labor, or from both combined, is no longer good law. See Glenshaw glass Co. v. Commissioner. HOWEVER, the holding in Clark does remain good law. In other words, the reasoning the court used is no longer valid ... more details
orphan date August 2009 Wills v. Commissioner , 411 F.2d 537, 539 9th Cir. 1969 was a Taxation in the United States United States taxation case decided by the United States Court of Appeals for the Ninth Circuit in 1969. Facts and case history The taxpayers were a professional baseball player for a California team and his wife, whose family resided in Washington U.S. state Washington . The taxpayers had received a car and a belt for athletic achievements. The taxpayers were notified of deficiencies in reported income for improper business travel and award Tax deduction deductions . The Commissioner of Internal Revenue determined that deductions for travel, meals, and lodging were not deductible under 26 U.S.C.S. 62, and that the taxpayers owed taxes on the fair market value of the car and belt under 26 U.S.C.S. 74. The United States Tax Court sustained respondent Commissioner s determination of deficiencies in the taxpayers income tax es paid due to improper deductions under 26 U.S.C.S. 62 2 B , 74. contending that California was not their home and that the car and belt were non taxable civic achievement awards. Opinion of the court The Ninth Circuit affirmed the Commissioner s decision, concluding that the taxpayers tax home was Los Angeles because that city was the permanent post of duty. Thus, expenses incurred in that area were not deductible business expenses. Moreover, the taxpayer s car and belt were taxable as ordinary income because receipt of awards or prizes for athletic achievement were not excepted under 74. The awards were taxable as ordinary income based on their fair market value when they were received. The court affirmed the Commissioner s decision that the taxpayers reported deficient income because travel, meals, and lodging expenses incurred in the city that was one taxpayer s primary post of duty were not deductible business expenses. Furthermore ..., which were not excepted from ordinary income. Category United States Tax Court cases Category ... more details
Wikify date April 2011 orphan date January 2010 Dobson v. Commissioner , ussc 320 489 1943 was an income tax case before the United States Supreme Court . Background Facts Four cases were consolidated ... tax liability was barred by the statute of limitations. Taxcommissioner The Commissioner adjusted ... no compelling reason to substitute its judgment. References Dobson v. Commissioner, 320 US 489 1943 ... stock sold in 1930 and 6,454.18 allocable to that sold in 1931. Tax return In his return for 1939 ... Collins income tax liability for those years, for even if the entire deductions claimed on account of these losses had been disallowed, the returns would still have shown net losses. Tax court Collins sought a redetermination by the Board of Tax Appeals, now the Tax Court. He contended that the recovery ... either actually or constructively, and that he had received no tax benefit from the loss deductions ... gain. The Commissioner insisted that the entire recovery was taxable as ordinary gain and that it was immaterial whether the taxpayer had obtained any tax benefits from the loss deduction reported in prior years. The Tax Court sustained the taxpayer s contention that he had realized no taxable gain from the recovery. Estate of Collins v. Commissioner, 46 B. T. A. 765. The Court of Appeals concluded that the tax benefit theory applied by the Tax Court seems to be an injection into the law of an equitable principle, found neither in the statutes nor in the regulations. Because the Tax Court s reasoning was not embodied in any statutory precept, the court held that the Tax Court was not authorized ..., the Tax Court awarded judgments based on the pertinent facts of the transactions as a whole, and determined ... tax deficiencies by respondent Commission of Internal Revenue. Questions important to tax administration ... affirmed in part, and reversed in part the decision of the Tax Court. The court held that the Tax ..., and thus were not in accordance with the law. The court was not empowered to revise the Tax Court ... more details
Infobox SCOTUS case Litigants Arrowsmith v. Commissioner ArgueDate October 24 ArgueYear 1952 DecideDate November 10 DecideYear 1952 FullName Arrowsmith et al., Executors, et al. v. Commissioner of Internal Revenue USVol 344 USPage 6 Citation Prior Subsequent Holding The taxpayers are limited to deducting capital losses, since they were required to pay the judgment because of liability imposed on them as transferees of liquidation distribution assets. SCOTUS 1949 1953 Majority Black JoinMajority Vinson, Reed, Burton, Clark, Minton Concurrence JoinConcurrence Concurrence2 JoinConcurrence2 Concurrence ... LawsApplied wikisource Arrowsmith v. Commissioner of Internal Revenue Arrowsmith v. Commissioner ... business loss. The Tax Court disagreed with the Commissioner and found it to be an ordinary business loss. The Second Circuit Court of Appeals reversed the Tax Court and held it to be a capital ... and revenue case law Category 1952 in United States case law DEFAULTSORT Arrowsmith V. Commissioner ... as long term capital gains, thus obtaining a preferential tax rate. Subsequent to the liquidation ... Id. at 7. ref The Arrowsmith Doctrine is a principle of United States Federal Income tax law that holds that financial restorations associated with prior income items take the same tax flavor as the prior income items. The Commissioner of Internal Revenue characterized the payment of the judgment ... for the taxpayers. ref Id. at 11. ref They would gain a double benefit by paying a lower tax .... The taxpayers principally relied on the well settled rule that each tax year stands alone. ref United States v. Lewis , ussc 340 590 1951 . ref However, the Supreme Court held treating the proceeds ... or amend the tax filings from 1937 1940. ref Arrowsmith at 9 10. ref This case was decided prior to the enactment ... coauthors year 1980 month title Arrowsmith and Its Progeny Tax Characterization by Reference to Past ... Corporations Their Tax Liability journal Journal of Public Law volume 2 issue pages 220 issn ... more details
orphan date August 2009 In Washburn v. Commissioner , 5 T.C. 1333 T.C. 1945 , the United States Tax Court attempted to set down some guidelines to determine whether a prize or award qualified as a gift . During 1941, Mrs. Washburn s telephone number was randomly selected and the radio program Pot O Gold called and awarded her 900 for simply answering the phone. The check was delivered within a half hour by a messenger with a telegram that read Herewith draft for nine hundred dollars outright cash gift with our compliments presented by Tum s Pot O Gold program. Congratulations from Tommy Tucker and ourselves. Signed Lewis Howe Company, Makers of Tums. 36 The court concluded that the radio show giveaway prize constituted a nontaxable gift since there was no expectation or effort on the part of the recipient, no subsequent obligation on her part to perform any services or to make any commercial endorsement, no wager made by the recipient, and since the prize transferor had denominated the payment as an outright cash gift. 37 This case became known as the Pot O Gold case. The criteria set forth by the court, including the donor s subjective intention and the lack of effort or obligation on the part of the recipient, became standards by which subsequent courts analyzed the taxability of prizes and awards. 38 Aftermath In response to this and other cases e.g. the Ross Essay Contest case, McDermott v. Commissioner holding that prizes constituted nontaxable gifts, Congress added 74 to the 1954 Code. See S. REP. NO. 1622, 83d Cong., 2d Sess. 13, 178 1954 , reprinted in 1954 U.S. CODE CONG. & AD. NEWS 4621, 4813. Since enactment of 74, courts have rejected the gift theory for prizes and awards. See, e.g., Simmons v. United States, 197 F. Supp. 673 D. Md. 1961 , aff d, 308 F.2d 160 4th Cir. 1962 Hornung v. Commissioner, 47 T.C. 428 1967 . References Washburn v. Commissioner, 5 T.C. 1333 T.C. 1945 DEFAULTSORT Washburn V. Commissioner Category United States Tax Court cases ... more details
States Tax Court title Alderson v. Commissioner date 1962 05 07 ref was a tax law case in which the United States Court of Appeals for the Ninth Circuit reversed the ruling of the United States Tax Court ... v. Commissioner , 317 F.2d 790 9th Cir. 1963 ref name 9th Circuit Opinion cite web url http scholar.google.com ... property solely to exchange it for Buena Park. ref Alderson v. Commissioner, 317 F.2d 790 ... used the case of Commissionerv. Court Holding Co. ref 324 U.S. 331 1945 . ref There, it was determined that for tax purposes The incidence of taxation depends upon the substance of a transaction. The tax consequences which arise from gains from a sale of property are not finally to be determined .... The Commissioner argued that Gregory v. Helvering ref 293 U.S. 465 1935 . ref supported their position .... Finally, the court used the holding from Mercantile Trust Company of Baltimore v. Commissioner ... V. Commissioner Category United States Court of Appeals for the Ninth Circuit cases Category ... constituted a taxable exchange, reversing the Tax Court ruling Judges Stanley Barnes , Charles Merton ... exchanged. Tax Court Ruling The tax court held that the disposal of Buena Park and acquisition of Salinas ... 1031? Appellate Court Holding This was a like kind exchange subject to 1031 treatment. The Tax Court ... like kind because the point was never refuted by the Tax Court . The court held that because the properties .... ref Id. at 794 citing Commissioner, at 331 . ref That is, what was the substantive transaction ... the tax motive, was the thing which the statute intended. ref Id. at 469. ref Here, the statute intends ... more details
Merge North Dakota Office of State TaxCommissioner date May 2009 Image ndtax logo.PNG thumb 200px right The North Dakota State TaxCommissioner is a political office in North Dakota . The commissioner s duty is to exercise general supervision over all state levied taxes, as well as related oversight, including over property assessors. The current commissioner is Cory Fong , who was appointed by Governor John Hoeven in 2005 after the resignation of Rick Clayburgh . In politics, the office has been used as a pathway to larger roles in North Dakota government recent Tax Commissioners have run for Governor of North Dakota Governor , North Dakota Attorney General Attorney General , and the North Dakota s at large congressional district U.S. House . The current United States Senate U.S. Senators for North Dakota, Byron Dorgan and Kent Conrad , are both former Tax Commissioners. See also List of North Dakota Tax Commissioners External links http www.nd.gov tax abouttax staff commiss powers.html Duties of the North Dakota TaxCommissioner North Dakota State Government Category Government of North Dakota TaxCommissioner Category North Dakota Tax Commissioners Main NorthDakota stub ... more details
Orphan date February 2009 Infobox Court Case name Davis v. Commissioner court United States Tax Court image Tax court.gif date decided July 3, 2002 full name James F. Davis and Dorothy A. Davis, Petitioners v. Commissioner of Internal Revenue, Respondent citations 119 T.C. 1 2002 judges Carolyn P. Chiechi prior actions subsequent actions opinions The Tax Court held that the right to receive future annual lottery payments does not fit the definition a capital asset per Internal Revenue Code I.R.C. 1221, and therefore the money received from Singer was ordinary income, and not capital gain. Davis v. Commissioner , 119 T.C. 1 2002 , was a United States Tax Court decision which closed the door on a potential loophole with regard to annuities and capital gains tax. ref http www.ustaxcourt.gov InOpHistoric Da5vis.TC.WPD.pdf M OpinHoldingDa5vis.TC.WPD Bot generated title ref The case affirmed that annual lottery annuities cannot be assigned and sold as capital assets. ref http www.investmentnews.com apps pbcs.dll article?AID 20020819 SUB 208190716 1 INIssueAlert04 Tax Watch Couple takes their lumps after winning lottery InvestmentNews Bot generated title ref Facts In 1991, James F. Davis won 13,580,000 in the California State Lottery s Super Lotto Plus game. As a result, Davis became entitled ... Davis s argument that Arkansas Best Corporation v. Commissioner effectively overruled a line of cases ... attempt to circumvent this tax treatment, Davis entered into an agreement with Singer ... tax return, Davis reported the assignment as a sale of capital asset held for more than one year with a cost ... was entitled to preferential tax treatment. ref http www.allbusiness.com accounting 846522 1.html ... Bot generated title ref The Commissioner of the IRS determined this amount to be ordinary ... a portion of future annual lottery payments ordinary income or capital gain? Holding The Tax Court ... United States taxation and revenue case law Category United States Tax Court cases Category 2002 ... more details
used the Cash Method v. Accrual Method Cash Method of accounting for Federal income tax purposes. Under ... of Appeals applied a different test in Zaninovich v. Commissioner Zaninovich v. Commissioner, 616 ... deductible, the Tax Court applied a three prong test. The test applies whenever the issue is the deductibility ... reason for making the prepayment early. If prepayment occurred simply to accelerate a tax deduction, no deduction will be allowed in the year of prepayment. Tax reduction is not considered a valid business ... law Category United States Tax Court cases Category 1984 in United States case law ... more details
Multiple issues orphan August 2009 wikify August 2009 Sibla v. Commissioner , 611 F.2d 1260 9th Cir. 1980 , was an important income tax case regarding 26 U.S.C.S. 162 a Background Facts Petitioner firefighter taxpayers were required to participate in a mandatory organized mess at their station house and to pay for the station house meals even when their duties took them away from the station at mess time. Tax return Petitioners claimed the cost of the meals as business deductions under 26 U.S.C.S. 162 a . Respondent Commissioner of Internal Revenue disallowed the deductions. Tax court The United States Tax Court tax court overruled respondent and allowed the deduction Issues Respondent Commissioner of Internal Revenue, in consolidated cases, appealed the judgments from the United States Tax Court, which held that under 26 U.S.C.S. 162 a , petitioner firefighter taxpayers could deduct the amount that their employer charged them for their meals under its mandatory organized mess. Respondent claimed that the charge was a nondeductible personal expense under 26 U.S.C.S. 262. Opinion of the court On appeal, the court found that petitioners participation in the organized mess was not voluntary, that the charge for the meals equaled the value of the meals, that the mandatory mess was for the convenience of the employer as part of its integration program, and that the employer did not reimburse petitioners for meals that they were not able to eat at the station. Thus, the expenses of the mess were not nondeductible living expenses under 26 U.S.C.S. 262, but were either deductible business expenses under 162 a or were employer furnished meals that were excludable from income under 26 U.S.C.S. 119. Therefore, the court affirmed the judgments. The court affirmed the judgments allowing petitioner firefighter taxpayers to deduct the amount that they paid for their meals as part of their employer .... References Sibla v. Commissioner, 611 F.2d 1260 9th Cir. 1980 DEFAULTSORT Sibla V. Commissioner ... more details
Infobox court case name Benaglia v. Commissioner court U.S. Board of Tax Appeals image imagesize imagelink imagealt caption full name date decided 1937 citations transcripts judges number of judges decision by prior actions appealed from appealed to subsequent actions related actions opinions keywords Flatlist income tax employee benefit italic title Benaglia v. Commissioner 36 B.T.A. 838 1937 is a United States income tax case heard in the U.S. Board of Tax Appeals , discussing when an employee can exclude employer provided benefits from his income. The Board held that a taxpayer employee may exclude the value of food and lodging received from his employer, if he receives it solely for the convenience of his employer and as a necessary incident of the proper performance of his duty. The meals and lodging exclusion has been formalized as 119 in the Internal Revenue Code tax code . ref cite web url http www.taxalmanac.org index.php Internal Revenue Code Sec. 119. Meals or lodging furnished for the convenience of the employer title TaxAlmanac Internal Revenue Code Sec. 119. Meals or lodging furnished for the convenience of the employer publisher TaxAlmanac, A Free Online Resource for Tax Professionals accessdate 2009 09 30 ref Background The petitioner managed hotels in Honolulu . He and his wife occupied a suite and received meals at and from the hotel, but did not report their value in his income. The Commissioner added 7,845 each year to gross income as compensation from Hawaiian Hotels, Ltd. Holding The Board heard the issue of whether the residence and meals at the hotel were compensation and therefore part of petitioner s gross income for which he could be taxed. The petitioner lived at the hotel solely because he could not otherwise perform the services required of him ..., it must a condition of taking the job. References Reflist DEFAULTSORT Benaglia V. Commissioner Category ... Though this case established the important doctrine of convenience of the employer , 119 a of the tax ... more details
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