Commissioner v. Giannini

Table of Contents

Income Tax Keyed to Freeland

Gross Income: The scope of Section 61
- Cesarini v. United States
  296 F. Supp. 3, 1969 U.S. Dist. 69-1 U.S. Tax Cas. (CCH) P9270; 23 A.F.T.R.2d (RIA) 997
- Old Colony Trust Co. v. Commissioner
  279 U.S. 716, 49 S. Ct. 499,73 L. Ed. 918, 1929 U.S.
- Commissioner v. Glenshaw Glass Co
  348 U.S. 426, 75 S. Ct. 473, 99 L. Ed. 483, 1955 U.S.
- Charley v. Commissioner
  91 F.3d 72,1996 U.S. App. 18248, 96-2 U.S. Tax Cas. (CCH) P50,399; 78 A.F.T.R.2d (RIA) 5694
- Helvering v. Independent Life Ins. Co
  292 U.S. 371,54 S. Ct. 758, 78 L. Ed. 1311, 1934 U.S.715
- Dean v. Commissioner
  187 F.2d 1019, 1951 U.S. App. 3961,51-1 U.S. Tax Cas. (CCH) P9237; 40 A.F.T.R. (P-H) 352
The Exclusion of Gifts and Inheritances
- Commissioner v. Duberstein
  363 U.S. 278, 80 S. Ct.1190, 4 L. Ed. 2d 1218, 1960 U.S. 2030
- Lyeth v. Hoey
  305 U.S. 188, 59 S. Ct. 155,83 L. Ed. 119, 1938 U.S. 1173
- Wolder v. Commissioner
  493 F.2d 608, 1974 U.S. App. 9955, 74-1 U.S. Tax Cas. (CCH) P9266; 74-1 U.S. Tax Cas. (CCH) P12,982
Employee Benefits
- Herbert G. Hatt v. Commissioner
  28 T.C.M. (CCH) 1194 (1969)
Awards
- McDonell v. Commissioner
  26 T.C.M. (CCH) 115 (1967)
Gain From Dealings in Property
- Philadelphia Park Amusement Co. v. United States
  126 F. Supp. 184 (Ct. Cl. 1954)
- Taft v. Bowers
  278 U.S. 470, 49 S. Ct. 199,73 L. Ed. 460,1929 U.S. 17
- Farid-Es-Sultaneh v. Commissioner
  160 F.2d 812, 1947 U.S. App. 3403, 47-1 U.S. Tax Cas. (CCH) P9218; 35 A.F.T.R. (P-H) 1049
- International Freighting Corporation, Inc. v. Commissioner
  135 F.2d 310,1943 U.S. App. 3268, 43-1 U.S. Tax Cas. (CCH) P9334; 30 A.F.T.R. (P-H) 1433
- Crane v. Commissioner
  331 U.S.1, 67 S. Ct.1047,91 L.Ed.1301,1947 U.S.3021
- Commissioner v. Tufts
  461 U.S.300,103 S. Ct.1826,75 L. Ed. 2d 863,1983 U.S. 27
Discharge of Indebteedness
- United States v. Kirby Lumber Co
  284 U.S. 1, 52 S. Ct. 4;76 L. Ed. 131, 1931 U.S. 457
- Zarin v. Commissioner
  916 F.2d 110,1990 U.S. App. 17775, 90-2 U.S. Tax Cas. (CCH) P50,530; 66 A.F.T.R.2d (RIA) 5679
Damages and Related Receipts
- Raytheon Production Corporation v. Commissioner
  144 F.2d 110, 1944 U.S. App. 2759, 44-2 U.S. Tax Cas. (CCH) P9424; 32 A.F.T.R. (P-H) 1155
Assignment of Income
- Lucas v. Earl
  281 U.S. 111, 50 S. Ct. 241;74 L. Ed. 731; 1930 U.S.
- Commissioner v. Giannini
  129 F.2d 638 (9th Cir. 1942)
- Helvering v. Horst
  311 U.S. 112, 61 S. Ct. 144, 85 L. Ed. 75, 1940 U.S.
- Blair v. Commissioner
  300 U.S. 5, 57 S. Ct. 330, 81 L. Ed. 465, 1937 U.S.
- Estate of Stranahan v. Commissioner
  472 F.2d 867,1973 U.S. App. 73-1 U.S. Tax Cas. (CCH) P9203; 31 A.F.T.R.2d (RIA) 710
- Salvatore v. Commissioner
  29 T.C.M. (CCH) 89 (1970)
Income Producing Entities
- Corliss v. Bowers
  281 U.S. 376, 50 S. Ct. 336, 74 L. Ed. 916, 1930 U.S.
- Morrill v. United States
  228 F. Supp. 734 (D. Me. 1964)
- Helvering v. Clifford
  309 U.S. 331, 60 S. Ct. 554, 84 L. Ed. 788, 1940 U.S.
- Commissioner v. Culbertson
  337 U.S. 733, 69 S. Ct. 1210, 93 L. Ed. 1659, 1949 U.S.
- Overton v. Commissioner
  162 F.2d 155, 1947 U.S. App. 47-1 U.S. Tax Cas. (CCH) P9292; 47-1 U.S. Tax Cas. (CCH) P10,564
- Johnson v. Commissioner
  78 T.C. 882 (1982)
- Borge v. Commissioner
  405 F.2d 673, 1968 U.S. App. 69-1 U.S. Tax Cas. (CCH) P9131; 23 A.F.T.R.2d (RIA) 320
Business Deductions
- Welch v. Helvering
  290 U.S. 111, 54 S. Ct. 8, 78 L. Ed. 212, 1933 U.S.
- Midland Empire Packing Co. v. Commissioner
  14 T.C. 635, 1950 U.S. Tax Ct.
- INDOPCO, Inc. v. Commissioner
  503 U.S. 79,112 S. Ct. 1039, 117 L. Ed. 2d 226, 1992 U.S.
- Morton Frank v. Commission
  20 T.C. 511, 1953 U.S. Tax Ct.
- Exacto Spring Corporation v. Commissioner
  196 F.3d 833, 1999 U.S. App. 99-2 U.S. Tax Cas. (CCH) P50,964; 84 A.F.T.R.2d (RIA) 6977
- Harolds Club v. Commissioner
  340 F.2d 861, 1965 U.S. App. 65-1 U.S. Tax Cas. (CCH) P9198; 15 A.F.T.R.2d (RIA) 241
- Rosenspan v. United States
  438 F.2d 905, 1971 U.S. App. 71-1 U.S. Tax Cas. (CCH) P9241; 27 A.F.T.R.2d (RIA) 707
- Andrews v. Commissioner
  931 F.2d 132, 1991 U.S. App. 91-1 U.S. Tax Cas. (CCH) P50,211; 67 A.F.T.R.2d (RIA) 881
- Starr
  274 F.2d 294, 1959 U.S. App. 60-1 U.S. Tax Cas. (CCH) P9191; 5 A.F.T.R.2d (RIA) 572
- Hill v. Commissioner
  181 F.2d 906, 1950 U.S. App. 50-1 U.S. Tax Cas. (CCH) P9310; 39 A.F.T.R. (P-H) 435
- Coughlin v. Commissioner
  203 F.2d 307, 1953 U.S. App. 53-1 U.S. Tax Cas. (CCH) P9321; 43 A.F.T.R. (P-H) 672
- Sharp v. United States
  199 F. Supp. 743, 1961 U.S. Dist. 61-2 U.S. Tax Cas. (CCH) P9774; 8 A.F.T.R.2d (RIA) 5812
- Simon v. Commissioner
  68 F.3d 41, 1995 U.S. App.95-2 U.S. Tax Cas. (CCH) P50,552; 76 A.F.T.R.2d (RIA) 6911
Deductions for Profit-Making, Nonbusiness Activities
- Higgins v. Commissioner
  312 U.S. 212, 61 S. Ct. 475, 85 L. Ed. 783, 1941 U.S.
- Bowers v. Lumpkin
  140 F.2d 927, 1944 U.S. App. 44-1 U.S. Tax Cas. (CCH) P9200; 32 A.F.T.R. (P-H) 201
- Surasky v. United States
  325 F.2d 191, 1963 U.S. App.63-2 U.S. Tax Cas. (CCH) P9841; 12 A.F.T.R.2d (RIA) 6005
- Meyer J. Fleischman v. Commissioner
  45 T.C. 439, 1966 U.S. Tax Ct.
- William C. Horrmann v. Commissioner
  17 T.C. 903, 1951 U.S. Tax Ct.
- Lowry v. United States
  384 F. Supp. 257, 1974 U.S. Dist. 74-2 U.S. Tax Cas. (CCH) P9821; 34 A.F.T.R.2d (RIA) 6206
Deductions Not Limited to Business or Profit-Seeking Activities
- J. Simpson Dean v. Commissioner
  35 T.C. 1083, 1961 U.S. Tax Ct.
- Cramer v. Commissioner
  55 T.C. 1125, 1971 U.S. Tax Ct.
Restrictions on Deductions
- Commissioner v. Tellier
  383 U.S. 687, 86 S. Ct. 1118, 16 L. Ed. 2d 185, 1966 U.S.
Deductions for Individuals Only
- Raymon Gerard v. Commissioner
  37 T.C. 826,1962 U.S. Tax Ct.
- Sinyard v. Commissioner
  268 F.3d 756, 2001 U.S. App. 86 Fair Empl. Prac. Cas. (BNA) 1417; 81 Empl. Prac. Dec. (CCH) P40,747
Fundamental Timing Principles
- Charles F. Kahler v. Commissioner
  18 T.C. 31, 1952 U.S. Tax Ct.
- Williams v. Commissioner
  28 T.C. 1000, 1957 U.S. Tax Ct.
- Cowden v. Commissioner
  289 F.2d 20, 1961 U.S. App. 61-1 U.S. Tax Cas. (CCH) P9382; 7 A.F.T.R.2d (RIA) 1160
- Hornung v. Commissioner
  47 T.C. 428, 1967 U.S. Tax Ct.
- Commissioner v. Boylston Market Ass
  131 F.2d 966, 1942 U.S. App. 42-2 U.S. Tax Cas. (CCH) P9820; 30 A.F.T.R. (P-H) 512
- Cathcart v. Commissioner
  36 T.C.M. (CCH) 1321 (1977)
- Vander Poel, Francis & Co., Inc. v. Commissioner
  8 T.C. 407, 1947 U.S. Tax Ct.
- Spring City Foundry Co. v. Commissioner
  292 U.S. 182, 54 S. Ct. 644, 78 L. Ed. 1200, 1934 U.S.
- North American Oil Consolidated v. Burnet
  286 U.S. 417, 52 S. Ct. 613, 76 L. Ed. 1197, 1932 U.S.
- New Capital Hotel, Inc. v. Commissioner
  28 T.C. 706, 1957 U.S. Tax Ct.
- Artnell Co. v. Commissioner
  400 F.2d 981, 1968 U.S. App. 68-2 U.S. Tax Cas. (CCH) P9593; 22 A.F.T.R.2d (RIA) 5590
- Schuessler v. Commissioner
  230 F.2d 722, 1956 U.S. App. 56-1 U.S. Tax Cas. (CCH) P9368; 49 A.F.T.R. (P-H) 322
How Ineluctable is the integrity of the Taxable Year?
- United States v. Lewis
  340 U.S. 590, 71 S. Ct. 522, 95 L. Ed. 560, 1951 U.S.
- Van Cleave v. United States
  718 F.2d 193, 1983 U.S. App. 83-2 U.S. Tax Cas. (CCH) P9620; 52 A.F.T.R.2d (RIA) 6071
- Alice Phelan Sullivan Corp. v. United States
  381 F.2d 399 (Ct. Cl. 1967)
Capital Gains and Losses
- Mauldin v. Commissioner
  195 F.2d 714, 1952 U.S. App. 52-1 U.S. Tax Cas. (CCH) P9258; 41 A.F.T.R. (P-H) 1126
- Malat v. Riddell
  383 U.S. 569, 86 S. Ct. 1030, 16 L. Ed. 2d 102, 1966 U.S.
- Kenan v. Commissioner
  114 F.2d 217, 1940 U.S. App. 40-2 U.S. Tax Cas. (CCH) P9635; 25 A.F.T.R. (P-H) 607
- Galvin Hudson v. Commissioner
  20 T.C. 734, 1953 U.S. Tax Ct.
- Hort v. Commissioner
  313 U.S. 28, 61 S. Ct. 757, 85 L. Ed. 1168, 1941 U.S.
- Metropolitan Bldg. Co. v. Commissioner
  282 F.2d 592, 1960 U.S. App. 60-2 U.S. Tax Cas. (CCH) P9686; 6 A.F.T.R.2d (RIA) 5493
- Arrowsmith v. Commissioner
  344 U.S. 6, 73 S. Ct. 71, 97 L. Ed. 6, 1952 U.S.
- United States v. Skelly Oil Co
  394 U.S. 678, 89 S. Ct. 1379, 22 L. Ed. 2d 642, 1969 U.S.
- Wasnok v. Commissioner
  30 T.C.M. (CCH) 39 (1971)
- William v. McGowan
  152 F.2d 570, 1945 U.S. App. 46-1 U.S. Tax Cas. (CCH) P9120; 34 A.F.T.R. (P-H) 615
Characterization on the Sale of Depreciable Property
- United States v. Parker
  376 F.2d 402, 1967 U.S. App. 67-1 U.S. Tax Cas. (CCH) P9380; 19 A.F.T.R.2d (RIA) 1281
Deductions Affected by Characterization Principles
- Howard S. Bugbee v. Commissioner
  34 T.C.M. (CCH) 291 (1975)
- Charles J. Haslam v. Commissioner
  33 T.C.M. (CCH) 482 (1974)
- Pulvers v. Commissioner
  407 F.2d 838 (9th Cir. 1969)
- Allen v. Commissioner
  16 T.C. 163, 1951 U.S. Tax Ct.
The Interrelationship of Timing and Characterization
- Burnet v. Logan
  283 U.S. 404, 51 S. Ct. 550, 75 L. Ed. 1143, 1931 U.S.
Disallowance of Losses
- McWilliams v. Commissioner
  331 U.S. 694, 67 S. Ct. 1477, 91 L. Ed. 1750, 1947 U.S.
Nonrecognition Provisions
- Bloomington Coca-Cola Bottling Co. v. Commissioner
  189 F.2d 14, 1951 U.S. App. 51-1 U.S. Tax Cas. (CCH) P9320; 40 A.F.T.R. (P-H) 648
- Commissioner v. Crichton
  122 F.2d 181, 1941 U.S. App.41-2 U.S. Tax Cas. (CCH) P9638; 27 A.F.T.R. (P-H) 824
- Leslie Co. v. Commissioner
  539 F.2d 943, 1976 U.S. App. 76-2 U.S. Tax Cas. (CCH) P9553; 38 A.F.T.R.2d (RIA) 5458
- Harry G. Masser v. Commissioner
  30 T.C. 741, 1958 U.S. Tax Ct.
- Clifton Inv. Co. v. Commissioner
  312 F.2d 719, 1963 U.S. App. 63-1 U.S. Tax Cas. (CCH) P9246; 11 A.F.T.R.2d (RIA) 649
Computations
- Klaassen v. Commissioner
  76 T.C.M. (CCH) 20

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Income Tax Keyed to Freeland

Gross Income: The scope of Section 61
- Cesarini v. United States
  296 F. Supp. 3, 1969 U.S. Dist. 69-1 U.S. Tax Cas. (CCH) P9270; 23 A.F.T.R.2d (RIA) 997
- Old Colony Trust Co. v. Commissioner
  279 U.S. 716, 49 S. Ct. 499,73 L. Ed. 918, 1929 U.S.
- Commissioner v. Glenshaw Glass Co
  348 U.S. 426, 75 S. Ct. 473, 99 L. Ed. 483, 1955 U.S.
- Charley v. Commissioner
  91 F.3d 72,1996 U.S. App. 18248, 96-2 U.S. Tax Cas. (CCH) P50,399; 78 A.F.T.R.2d (RIA) 5694
- Helvering v. Independent Life Ins. Co
  292 U.S. 371,54 S. Ct. 758, 78 L. Ed. 1311, 1934 U.S.715
- Dean v. Commissioner
  187 F.2d 1019, 1951 U.S. App. 3961,51-1 U.S. Tax Cas. (CCH) P9237; 40 A.F.T.R. (P-H) 352
The Exclusion of Gifts and Inheritances
- Commissioner v. Duberstein
  363 U.S. 278, 80 S. Ct.1190, 4 L. Ed. 2d 1218, 1960 U.S. 2030
- Lyeth v. Hoey
  305 U.S. 188, 59 S. Ct. 155,83 L. Ed. 119, 1938 U.S. 1173
- Wolder v. Commissioner
  493 F.2d 608, 1974 U.S. App. 9955, 74-1 U.S. Tax Cas. (CCH) P9266; 74-1 U.S. Tax Cas. (CCH) P12,982
Employee Benefits
- Herbert G. Hatt v. Commissioner
  28 T.C.M. (CCH) 1194 (1969)
Awards
- McDonell v. Commissioner
  26 T.C.M. (CCH) 115 (1967)
Gain From Dealings in Property
- Philadelphia Park Amusement Co. v. United States
  126 F. Supp. 184 (Ct. Cl. 1954)
- Taft v. Bowers
  278 U.S. 470, 49 S. Ct. 199,73 L. Ed. 460,1929 U.S. 17
- Farid-Es-Sultaneh v. Commissioner
  160 F.2d 812, 1947 U.S. App. 3403, 47-1 U.S. Tax Cas. (CCH) P9218; 35 A.F.T.R. (P-H) 1049
- International Freighting Corporation, Inc. v. Commissioner
  135 F.2d 310,1943 U.S. App. 3268, 43-1 U.S. Tax Cas. (CCH) P9334; 30 A.F.T.R. (P-H) 1433
- Crane v. Commissioner
  331 U.S.1, 67 S. Ct.1047,91 L.Ed.1301,1947 U.S.3021
- Commissioner v. Tufts
  461 U.S.300,103 S. Ct.1826,75 L. Ed. 2d 863,1983 U.S. 27
Discharge of Indebteedness
- United States v. Kirby Lumber Co
  284 U.S. 1, 52 S. Ct. 4;76 L. Ed. 131, 1931 U.S. 457
- Zarin v. Commissioner
  916 F.2d 110,1990 U.S. App. 17775, 90-2 U.S. Tax Cas. (CCH) P50,530; 66 A.F.T.R.2d (RIA) 5679
Damages and Related Receipts
- Raytheon Production Corporation v. Commissioner
  144 F.2d 110, 1944 U.S. App. 2759, 44-2 U.S. Tax Cas. (CCH) P9424; 32 A.F.T.R. (P-H) 1155
Assignment of Income
- Lucas v. Earl
  281 U.S. 111, 50 S. Ct. 241;74 L. Ed. 731; 1930 U.S.
- Commissioner v. Giannini
  129 F.2d 638 (9th Cir. 1942)
- Helvering v. Horst
  311 U.S. 112, 61 S. Ct. 144, 85 L. Ed. 75, 1940 U.S.
- Blair v. Commissioner
  300 U.S. 5, 57 S. Ct. 330, 81 L. Ed. 465, 1937 U.S.
- Estate of Stranahan v. Commissioner
  472 F.2d 867,1973 U.S. App. 73-1 U.S. Tax Cas. (CCH) P9203; 31 A.F.T.R.2d (RIA) 710
- Salvatore v. Commissioner
  29 T.C.M. (CCH) 89 (1970)
Income Producing Entities
- Corliss v. Bowers
  281 U.S. 376, 50 S. Ct. 336, 74 L. Ed. 916, 1930 U.S.
- Morrill v. United States
  228 F. Supp. 734 (D. Me. 1964)
- Helvering v. Clifford
  309 U.S. 331, 60 S. Ct. 554, 84 L. Ed. 788, 1940 U.S.
- Commissioner v. Culbertson
  337 U.S. 733, 69 S. Ct. 1210, 93 L. Ed. 1659, 1949 U.S.
- Overton v. Commissioner
  162 F.2d 155, 1947 U.S. App. 47-1 U.S. Tax Cas. (CCH) P9292; 47-1 U.S. Tax Cas. (CCH) P10,564
- Johnson v. Commissioner
  78 T.C. 882 (1982)
- Borge v. Commissioner
  405 F.2d 673, 1968 U.S. App. 69-1 U.S. Tax Cas. (CCH) P9131; 23 A.F.T.R.2d (RIA) 320
Business Deductions
- Welch v. Helvering
  290 U.S. 111, 54 S. Ct. 8, 78 L. Ed. 212, 1933 U.S.
- Midland Empire Packing Co. v. Commissioner
  14 T.C. 635, 1950 U.S. Tax Ct.
- INDOPCO, Inc. v. Commissioner
  503 U.S. 79,112 S. Ct. 1039, 117 L. Ed. 2d 226, 1992 U.S.
- Morton Frank v. Commission
  20 T.C. 511, 1953 U.S. Tax Ct.
- Exacto Spring Corporation v. Commissioner
  196 F.3d 833, 1999 U.S. App. 99-2 U.S. Tax Cas. (CCH) P50,964; 84 A.F.T.R.2d (RIA) 6977
- Harolds Club v. Commissioner
  340 F.2d 861, 1965 U.S. App. 65-1 U.S. Tax Cas. (CCH) P9198; 15 A.F.T.R.2d (RIA) 241
- Rosenspan v. United States
  438 F.2d 905, 1971 U.S. App. 71-1 U.S. Tax Cas. (CCH) P9241; 27 A.F.T.R.2d (RIA) 707
- Andrews v. Commissioner
  931 F.2d 132, 1991 U.S. App. 91-1 U.S. Tax Cas. (CCH) P50,211; 67 A.F.T.R.2d (RIA) 881
- Starr
  274 F.2d 294, 1959 U.S. App. 60-1 U.S. Tax Cas. (CCH) P9191; 5 A.F.T.R.2d (RIA) 572
- Hill v. Commissioner
  181 F.2d 906, 1950 U.S. App. 50-1 U.S. Tax Cas. (CCH) P9310; 39 A.F.T.R. (P-H) 435
- Coughlin v. Commissioner
  203 F.2d 307, 1953 U.S. App. 53-1 U.S. Tax Cas. (CCH) P9321; 43 A.F.T.R. (P-H) 672
- Sharp v. United States
  199 F. Supp. 743, 1961 U.S. Dist. 61-2 U.S. Tax Cas. (CCH) P9774; 8 A.F.T.R.2d (RIA) 5812
- Simon v. Commissioner
  68 F.3d 41, 1995 U.S. App.95-2 U.S. Tax Cas. (CCH) P50,552; 76 A.F.T.R.2d (RIA) 6911
Deductions for Profit-Making, Nonbusiness Activities
- Higgins v. Commissioner
  312 U.S. 212, 61 S. Ct. 475, 85 L. Ed. 783, 1941 U.S.
- Bowers v. Lumpkin
  140 F.2d 927, 1944 U.S. App. 44-1 U.S. Tax Cas. (CCH) P9200; 32 A.F.T.R. (P-H) 201
- Surasky v. United States
  325 F.2d 191, 1963 U.S. App.63-2 U.S. Tax Cas. (CCH) P9841; 12 A.F.T.R.2d (RIA) 6005
- Meyer J. Fleischman v. Commissioner
  45 T.C. 439, 1966 U.S. Tax Ct.
- William C. Horrmann v. Commissioner
  17 T.C. 903, 1951 U.S. Tax Ct.
- Lowry v. United States
  384 F. Supp. 257, 1974 U.S. Dist. 74-2 U.S. Tax Cas. (CCH) P9821; 34 A.F.T.R.2d (RIA) 6206
Deductions Not Limited to Business or Profit-Seeking Activities
- J. Simpson Dean v. Commissioner
  35 T.C. 1083, 1961 U.S. Tax Ct.
- Cramer v. Commissioner
  55 T.C. 1125, 1971 U.S. Tax Ct.
Restrictions on Deductions
- Commissioner v. Tellier
  383 U.S. 687, 86 S. Ct. 1118, 16 L. Ed. 2d 185, 1966 U.S.
Deductions for Individuals Only
- Raymon Gerard v. Commissioner
  37 T.C. 826,1962 U.S. Tax Ct.
- Sinyard v. Commissioner
  268 F.3d 756, 2001 U.S. App. 86 Fair Empl. Prac. Cas. (BNA) 1417; 81 Empl. Prac. Dec. (CCH) P40,747
Fundamental Timing Principles
- Charles F. Kahler v. Commissioner
  18 T.C. 31, 1952 U.S. Tax Ct.
- Williams v. Commissioner
  28 T.C. 1000, 1957 U.S. Tax Ct.
- Cowden v. Commissioner
  289 F.2d 20, 1961 U.S. App. 61-1 U.S. Tax Cas. (CCH) P9382; 7 A.F.T.R.2d (RIA) 1160
- Hornung v. Commissioner
  47 T.C. 428, 1967 U.S. Tax Ct.
- Commissioner v. Boylston Market Ass
  131 F.2d 966, 1942 U.S. App. 42-2 U.S. Tax Cas. (CCH) P9820; 30 A.F.T.R. (P-H) 512
- Cathcart v. Commissioner
  36 T.C.M. (CCH) 1321 (1977)
- Vander Poel, Francis & Co., Inc. v. Commissioner
  8 T.C. 407, 1947 U.S. Tax Ct.
- Spring City Foundry Co. v. Commissioner
  292 U.S. 182, 54 S. Ct. 644, 78 L. Ed. 1200, 1934 U.S.
- North American Oil Consolidated v. Burnet
  286 U.S. 417, 52 S. Ct. 613, 76 L. Ed. 1197, 1932 U.S.
- New Capital Hotel, Inc. v. Commissioner
  28 T.C. 706, 1957 U.S. Tax Ct.
- Artnell Co. v. Commissioner
  400 F.2d 981, 1968 U.S. App. 68-2 U.S. Tax Cas. (CCH) P9593; 22 A.F.T.R.2d (RIA) 5590
- Schuessler v. Commissioner
  230 F.2d 722, 1956 U.S. App. 56-1 U.S. Tax Cas. (CCH) P9368; 49 A.F.T.R. (P-H) 322
How Ineluctable is the integrity of the Taxable Year?
- United States v. Lewis
  340 U.S. 590, 71 S. Ct. 522, 95 L. Ed. 560, 1951 U.S.
- Van Cleave v. United States
  718 F.2d 193, 1983 U.S. App. 83-2 U.S. Tax Cas. (CCH) P9620; 52 A.F.T.R.2d (RIA) 6071
- Alice Phelan Sullivan Corp. v. United States
  381 F.2d 399 (Ct. Cl. 1967)
Capital Gains and Losses
- Mauldin v. Commissioner
  195 F.2d 714, 1952 U.S. App. 52-1 U.S. Tax Cas. (CCH) P9258; 41 A.F.T.R. (P-H) 1126
- Malat v. Riddell
  383 U.S. 569, 86 S. Ct. 1030, 16 L. Ed. 2d 102, 1966 U.S.
- Kenan v. Commissioner
  114 F.2d 217, 1940 U.S. App. 40-2 U.S. Tax Cas. (CCH) P9635; 25 A.F.T.R. (P-H) 607
- Galvin Hudson v. Commissioner
  20 T.C. 734, 1953 U.S. Tax Ct.
- Hort v. Commissioner
  313 U.S. 28, 61 S. Ct. 757, 85 L. Ed. 1168, 1941 U.S.
- Metropolitan Bldg. Co. v. Commissioner
  282 F.2d 592, 1960 U.S. App. 60-2 U.S. Tax Cas. (CCH) P9686; 6 A.F.T.R.2d (RIA) 5493
- Arrowsmith v. Commissioner
  344 U.S. 6, 73 S. Ct. 71, 97 L. Ed. 6, 1952 U.S.
- United States v. Skelly Oil Co
  394 U.S. 678, 89 S. Ct. 1379, 22 L. Ed. 2d 642, 1969 U.S.
- Wasnok v. Commissioner
  30 T.C.M. (CCH) 39 (1971)
- William v. McGowan
  152 F.2d 570, 1945 U.S. App. 46-1 U.S. Tax Cas. (CCH) P9120; 34 A.F.T.R. (P-H) 615
Characterization on the Sale of Depreciable Property
- United States v. Parker
  376 F.2d 402, 1967 U.S. App. 67-1 U.S. Tax Cas. (CCH) P9380; 19 A.F.T.R.2d (RIA) 1281
Deductions Affected by Characterization Principles
- Howard S. Bugbee v. Commissioner
  34 T.C.M. (CCH) 291 (1975)
- Charles J. Haslam v. Commissioner
  33 T.C.M. (CCH) 482 (1974)
- Pulvers v. Commissioner
  407 F.2d 838 (9th Cir. 1969)
- Allen v. Commissioner
  16 T.C. 163, 1951 U.S. Tax Ct.
The Interrelationship of Timing and Characterization
- Burnet v. Logan
  283 U.S. 404, 51 S. Ct. 550, 75 L. Ed. 1143, 1931 U.S.
Disallowance of Losses
- McWilliams v. Commissioner
  331 U.S. 694, 67 S. Ct. 1477, 91 L. Ed. 1750, 1947 U.S.
Nonrecognition Provisions
- Bloomington Coca-Cola Bottling Co. v. Commissioner
  189 F.2d 14, 1951 U.S. App. 51-1 U.S. Tax Cas. (CCH) P9320; 40 A.F.T.R. (P-H) 648
- Commissioner v. Crichton
  122 F.2d 181, 1941 U.S. App.41-2 U.S. Tax Cas. (CCH) P9638; 27 A.F.T.R. (P-H) 824
- Leslie Co. v. Commissioner
  539 F.2d 943, 1976 U.S. App. 76-2 U.S. Tax Cas. (CCH) P9553; 38 A.F.T.R.2d (RIA) 5458
- Harry G. Masser v. Commissioner
  30 T.C. 741, 1958 U.S. Tax Ct.
- Clifton Inv. Co. v. Commissioner
  312 F.2d 719, 1963 U.S. App. 63-1 U.S. Tax Cas. (CCH) P9246; 11 A.F.T.R.2d (RIA) 649
Computations
- Klaassen v. Commissioner
  76 T.C.M. (CCH) 20

Citation. Commissioner v. Giannini, 129 F.2d 638, 1942 U.S. App. LEXIS 3425, 42-2 U.S. Tax Cas. (CCH) P9595, 29 A.F.T.R. (P-H) 952 (9th Cir. July 8, 1942)

Brief Fact Summary. Taxpayer had a right to 5% of net profits of a corporation for which he was a Director and President. After receiving a large sum for the first half of a year, he refused any remaining compensation for that year.

Synopsis of Rule of Law. A taxpayer may realize income when he is able to direct its disposition even though he never received it directly.

Facts. Taxpayer was a Director and President of Bancitaly Corporation from 1919 until its dissolution. From 1919 to 1925 he performed services for the corporation without compensation. The Board of Directors authorized a compensation plan and allowed him to get expenditures paid by the corporation. The compensation plan consisted of a minimum of $100,000 per year plus 5% of net profits each year. For the first half of 1927 5% of the profits came to $445,704.20. Taxpayer refused any further compensation above that for the year. The 5% profits for the remainder of the year came to $1.5 million and the Board decided to donate that to the University of California to set up a Foundation of Agricultural Economics. Taxpayer and his wife did not report any of the donation on their tax return. The Commissioner of Internal Revenue found a deficiency arguing that the amount should have been reported as income by taxpayer and his wife. The Board of Tax Appeals reversed.

Issue. Should the money be counted as income of Taxpayer despite his attempt to divest himself of any rights to it?

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Income Tax Keyed to Freeland

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