CitationInternational Freighting Corp. v. Commissioner, 135 F.2d 310, 1943 U.S. App. LEXIS 3268, 43-1 U.S. Tax Cas. (CCH) P9334, 30 A.F.T.R. (P-H) 1433 (2d Cir. Mar. 6, 1943) Brief Fact Summary. Taxpayer paid employees bonuses in the form of stock, and attempted to deduct from income the fair market value of the stock awarded as bonuses. The fair market value of the stock was $24,858 and the cost to Taxpayer was $16,153. Synopsis of Rule of Law. Gain from the sale or other disposition of property shall be the excess of the amount realized over the adjusted basis. ...
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McDonell v. Commissioner
CitationMcDonell v. Commissioner, 1967 Tax Ct. Memo LEXIS 243, T.C. Memo 1967-18, 26 T.C.M. (CCH) 115, T.C.M. (RIA) 67018 (T.C. Jan. 31, 1967) Brief Fact Summary. Petitioner and his wife were required to go on a trip to Hawaii to supervise other employees. The other employees had been awarded the trip in return for highly successful sales. Petitioner on the other hand, while chosen out of a drawing, was required to go and had a list of duties and obligations to perform for the employer. Synopsis of Rule of Law. Trips given to employees for the purposes of carrying out duties required of th ...
Wolder v. Commissioner
CitationWolder v. Commissioner, 493 F.2d 608, 1974 U.S. App. LEXIS 9955, 74-1 U.S. Tax Cas. (CCH) P9266, 74-1 U.S. Tax Cas. (CCH) P12,982, 33 A.F.T.R.2d (RIA) 813 (2d Cir. Feb. 21, 1974) Brief Fact Summary. Petitioner was an attorney and rendered legal services to a client. The parties agreed that he would provide the services free of charge until the client’s death and she would leave him a set amount of stock and/or cash. The will did indeed provide for the payment to Petitioner as agreed. Synopsis of Rule of Law. Gross income does not include property acquired by gift, bequest, de ...
Herbert G. Hatt v. Commissioner
Citation View this case and other resources at: Brief Fact Summary. Hatt lived in an apartment on the premises of funeral home that he was president and general manager of. He excluded the value of the apartment from his gross income claiming that is was an allowable exclusion of an employee benefit. Synopsis of Rule of Law. Lodging may excluded from gross income if the lodging is on the business premises, the employee is required to accept it, and it is furnished for the convenience of the employer. ...
Commissioner v. Duberstein
CitationCommissioner v. Duberstein, 363 U.S. 278, 80 S. Ct. 1190, 4 L. Ed. 2d 1218, 1960 U.S. LEXIS 2030, 60-2 U.S. Tax Cas. (CCH) P9515, 5 A.F.T.R.2d (RIA) 1626 (U.S. June 13, 1960) Brief Fact Summary. Taxpayer Duberstein received a Cadillac from a long-time business acquaintance. At issue was whether the Cadillac was truly a gift or a payment in exchange for business information. Taxpayer Stanton received a large amount of money as a gratuity after he resigned his employment of 10 years with a church. Synopsis of Rule of Law. The value of property acquired by gift is excluded from gross i ...
Lyeth v. Hoey
Citation305 U.S. 188, 59 S. Ct. 155, 83 L. Ed. 119 Brief Fact Summary. Petitioner was the grandson of Mary Longyear. Longyear had a sizable estate to which Petitioner claimed to be an heir. The will was contested during probate and Petitioner and the other heirs reached a compromise on the settlement of the estate. Synopsis of Rule of Law. The value of property acquired by gift, bequest, devise, or inheritance is exempt from taxable income. ...
Helvering v. Independent Life Ins. Co
CitationHelvering v. Independent Life Ins. Co., 292 U.S. 371, 54 S. Ct. 758, 78 L. Ed. 1311, 1934 U.S. LEXIS 715, 4 U.S. Tax Cas. (CCH) P1290, 13 A.F.T.R. (P-H) 1175, 1934-1 C.B. 302, 1934 P.H. P1280 (U.S. May 21, 1934) Brief Fact Summary. Petitioner owned and lived in a building, and was charged taxes on the rental value of the building. Synopsis of Rule of Law. Rental value of a building used by the owner does not constitute income within the meaning of the Sixteenth Amendment. ...
Dean v. Commissioner
CitationDean v. Commissioner, 187 F.2d 1019, 1951 U.S. App. LEXIS 3961, 51-1 U.S. Tax Cas. (CCH) P9237, 40 A.F.T.R. (P-H) 352, 1951 P.H. P72,316 (3d Cir. Apr. 2, 1951) Brief Fact Summary. Taxpayer and his wife were the only shareholders in corporation. The residence of taxpayer and his wife was transferred to the corporation as collateral for a bank loan. Taxpayer and his wife continued to occupy the property as their residence. Synopsis of Rule of Law. Gross income may include benefits not inclusive of cash or receipt of property. ...
Commissioner v. Glenshaw Glass Co
CitationComm’r v. Glenshaw Glass Co., 348 U.S. 426, 75 S. Ct. 473, 99 L. Ed. 483, 1955 U.S. LEXIS 1508, 55-1 U.S. Tax Cas. (CCH) P9308, 47 A.F.T.R. (P-H) 162, 1955-1 C.B. 207 (U.S. Mar. 28, 1955) Brief Fact Summary. The Supreme Court consolidated two cases with a similar issue. In both cases, the taxpayers did not report money received as punitive damages as income. Synopsis of Rule of Law. Gross income includes gains or profits and income derived from any source whatsoever. ...
Charley v. Commissioner
CitationCharley v. Commissioner, 91 F.3d 72, 1996 U.S. App. LEXIS 18248, 96-2 U.S. Tax Cas. (CCH) P50,399, 78 A.F.T.R.2d (RIA) 5694, 96 Cal. Daily Op. Service 5448 (9th Cir. July 24, 1996) Brief Fact Summary. Appellant, Dr. Phillip Charley, used a frequent flyer mile scheme to convert frequent flyer miles into cash. The airline tickets were purchased by his employer and billed to the clients. He argued that the conversion of the frequent flyer miles should not count as income. Synopsis of Rule of Law. Gross income includes all income from whatever source derived. ...
Cesarini v. United States
CitationCesarini v. United States, 296 F. Supp. 3, 1969 U.S. Dist. LEXIS 12677, 69-1 U.S. Tax Cas. (CCH) P9270, 23 A.F.T.R.2d (RIA) 997, 18 Ohio Misc. 1, 47 Ohio Op. 2d 27 (N.D. Ohio Feb. 17, 1969) Brief Fact Summary. Plaintiffs purchased a used piano and found $4,467 in cash inside. Plaintiffs originally reported this as income but filed an amended return and sought a refund of the taxes paid on that income. Synopsis of Rule of Law. Gross income means all income from whatever source derived. ...
A.Z. v. B.Z
CitationA.Z. v. B.Z., 431 Mass. 150, 725 N.E.2d 1051, 2000 Mass. LEXIS 163 (Mass. Mar. 31, 2000) Brief Fact Summary. Husband and wife bore twins as a result of in vitro fertilization, and frozen preembryos remained. On divorce, wife attempted to enforce a consent form allowing her to retain custody of the preembryos upon separation of the couple. Synopsis of Rule of Law. As a matter of public policy, the court will not enforce an agreement that forces an individual to become a parent if such individual later reconsiders his or her decision. ...
In Re Marriage of Buzzanca
CitationIn re Marriage of Buzzanca, 61 Cal. App. 4th 1410, 72 Cal. Rptr. 2d 280, 1998 Cal. App. LEXIS 180, 98 Cal. Daily Op. Service 1782, 77 A.L.R.5th 775, 98 Daily Journal DAR 2436 (Cal. App. 4th Dist. Mar. 10, 1998) Brief Fact Summary. Luanne and John had an embryo genetically unrelated to either of them implanted in a surrogate. The couple separated, and John disclaimed any parental responsibility for the child. Synopsis of Rule of Law. When a married couple consent to in vitro fertilization by unknown donors and subsequent implantation into a surrogate, the couple are the legal parent ...
In Re Baby M
CitationIn re Baby M, 109 N.J. 396, 537 A.2d 1227, 1988 N.J. LEXIS 1, 77 A.L.R.4th 1 (N.J. Feb. 3, 1988) Brief Fact Summary. The Sterns entered into a surrogacy contract with the Whiteheads whereby Mrs. Whitehead would bear the child of Mr. Stern through artificial insemination and relinquish custody of the child to the Sterns upon birth. Once the child was born Mrs. Whitehead found herself unable to part with the child, and sought to retain custody. Synopsis of Rule of Law. The surrogacy contract is unenforceable due to violation of both statutory law and public policy. Custody must be de ...
Lifchez v. Hartigan
CitationLifchez v. Hartigan, 735 F. Supp. 1361, 1990 U.S. Dist. LEXIS 4947 (N.D. Ill. Apr. 26, 1990) Brief Fact Summary. Dr. Lifchez represents a class of plaintiff physicians specializing in reproductive endocrinology and fertility counseling. Plaintiff sued the Illinois Attorney General and Cook County State’s Attorney, seeking a declaratory judgment that the Illinois Abortion Law is unconstitutional. Synopsis of Rule of Law. The challenged Law is unconstitutionally vague and unconstitutionally invades a woman’s right to privacy. ...
Alison D. v. Virginia M
CitationAlison D. v. Virginia M., 77 N.Y.2d 651, 572 N.E.2d 27, 569 N.Y.S.2d 586, 1991 N.Y. LEXIS 634 (N.Y. May 2, 1991) Brief Fact Summary. Petitioner brought a petition for visitation of the son of respondent, whom petitioner had helped to raise and care for during petitioner and respondent’s former lesbian relationship. Synopsis of Rule of Law. Under New York Domestic Relations Law, petitioner has no standing to seek visitation rights as a parent. ...
Groves v. Clark
CitationGroves v. Clark, 1999 MT 117, 294 Mont. 417, 982 P.2d 446, 1999 Mont. LEXIS 129, 56 Mont. St. Rep. 490 (Mont. May 28, 1999) Brief Fact Summary. Birth and adoptive parents contracted to have continued visitation between the adopted child and the birth mother. The adoptive parents refused to abide by the agreement, and the birth mother sought specific performance. Synopsis of Rule of Law. Visitation agreements between birth and adoptive parents are enforceable so long as continued visitation is in the best interests of the child. ...
In Re Lisa Diane G
CitationIn re Lisa Diane G., 537 A.2d 131, 1988 R.I. LEXIS 26 (R.I. Feb. 17, 1988) Brief Fact Summary. Plaintiffs sought to nullify the adoption of daughter based on alleged fraudulent conduct or misrepresentations of the adoptive agency. The Family Court found that it lacked jurisdiction over the matter. Synopsis of Rule of Law. The Family Court has jurisdiction to nullify an adoption if plaintiffs can prove their claim of fraudulent conduct or misrepresentations by clear and convincing evidence. ...
York v. Morofsky
CitationYork v. Morofsky, 225 Mich. App. 333, 571 N.W.2d 524, 1997 Mich. App. LEXIS 322 (Mich. Ct. App. Sept. 12, 1997) Brief Fact Summary. During a divorce proceeding plaintiff disclaimed defendant’s parentage of a child, even though he had always acted as the child’s father. The court determined that he was neither the child’s biological or equitable parent and denied requests for stepparent visitation. Synopsis of Rule of Law. Equitable parenthood is a permanent status. If a party satisfies the criteria for equitable parenthood for a reasonable period of time, a subs ...
Adoption of Tammy
CitationAdoption of Tammy, 416 Mass. 205, 619 N.E.2d 315, 1993 Mass. LEXIS 528 (Mass. Sept. 10, 1993) Brief Fact Summary. Two unmarried women living together in a committed relationship conceived a child where the mother was artificially inseminated by the cousin of the other woman. The couple petitioned for adoption by the non-mother, who was actively raising the child along with the mother as her own. Synopsis of Rule of Law. The statutory law grants jurisdiction for the court to enter judgment on a joint petition for adoption brought by two unmarried cohabitants in the petitioners’ ...
In Re D.L
CitationIn re D.L., 479 N.W.2d 408, 1991 Minn. App. LEXIS 1236 (Minn. Ct. App. Dec. 31, 1991) Brief Fact Summary. Grandparents of D.L. were granted adoption over her foster parents based on an Act granting preferences in the adoptive placement of a child of minority racial or ethnic heritage. Synopsis of Rule of Law. The racial preferences established by the Act are unconstitutional, and placement should be based on the child’s best interests, considering also the common law preference for placement with near relatives. ...
In Re Petrie
CitationIn re Petrie, 154 Ariz. 295, 742 P.2d 796, 1987 Ariz. LEXIS 185 (Ariz. Sept. 15, 1987) Brief Fact Summary. Complainants met with respondent attorney and expressed their desire to have him represent them in an adoption proceeding. They later found a mother willing to place her child in adoption, and after meeting with the mother respondent recommended that another party adopt the child. Synopsis of Rule of Law. In independent adoptions an attorney cannot represent multiple parties without disclosure and consent. ...
Scarpetta v. Spence-Chapin Adoption Service
CitationPeople ex rel. Scarpetta v. Spence-Chapin Adoption Service, 28 N.Y.2d 185, 269 N.E.2d 787, 321 N.Y.S.2d 65, 1971 N.Y. LEXIS 1438 (N.Y. 1971) Brief Fact Summary. Mother attempted to regain custody of her child after surrendering her child to adoptive services. Synopsis of Rule of Law. A mother should be allowed to regain custody of her child provided there is some showing of improvidence in the making of the surrender, that the interest of such child will be promoted and that such parent is fit, competent, and able to duly maintain, support and educate such child. ...
Adoption of Kelsey S
CitationAdoption of Kelsey S., 1 Cal. 4th 816, 4 Cal. Rptr. 2d 615, 1992 Cal. LEXIS 530, 823 P.2d 1216, 92 Daily Journal DAR 2629, 92 Cal. Daily Op. Service 1403 (Cal. Feb. 20, 1992) Brief Fact Summary. Petitioner, an unwed father, petitioned the court to prevent the adoption of his biological son. The child’s mother consented to the adoption. Synopsis of Rule of Law. If an unwed father promptly comes forward and demonstrates a full commitment to his parental responsibilities his federal constitutional right to due process prohibits the termination of his parental relationship absent ...
Hearndon v. Graham
Citation767 So. 2d 1179,2000 Fla.25 Fla. L. Weekly S 682 Brief Fact Summary. Plaintiff brought a complaint alleging that she was the victim of sexual abuse that caused her to suffer from traumatic amnesia. Synopsis of Rule of Law. The delayed discovery doctrine generally provides that a cause of action does not accrue until the plaintiff either knows or reasonably should know of the tortious act giving rise to the cause of action. ...