Commissioner of Internal Revenue v. Joseph G. R. Robillard and Margaret H. Robillard

Fifth Circuit

Commissioner of Internal Revenue v. Joseph G. R. Robillard and Margaret H. Robillard

308 F.2d 518, 10 A.F.T.R.2d (RIA) 5664, 1962 U.S. App. LEXIS 4053

CourtCourt of Appeals for the Fifth Circuit

DecidedSeptember 25, 1962

Docket19251_1

StatusPublished

Cited by2 cases

This text of 308 F.2d 518 (Commissioner of Internal Revenue v. Joseph G. R. Robillard and Margaret H. Robillard) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fifth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Commissioner of Internal Revenue v. Joseph G. R. Robillard and Margaret H. Robillard, 308 F.2d 518, 10 A.F.T.R.2d (RIA) 5664, 1962 U.S. App. LEXIS 4053 (5th Cir. 1962).

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Opinions

CAMERON, Circuit Judge.

Petitioner, Commissioner of Internal Revenue, issued a deficiency assessment against the Respondents, Robillard, for the year 1957 in the amount of $231.-36. With their joint federal income tax return for the calendar year 1957, the Respondents showed an amount of $1,-972.62 of retroactive adjustment of earnings for the period January 1, 1955 through December 1, 1956,¹ Joseph G. R. Robillard (hereinafter called Respondent or taxpayer), being a full time employee of Tennessee Coal and Iron Division of the United States Steel Corporation. This income grew out of a settlement agreement between Respondent’s union and his employer. The total wages paid to Respondent during the calendar year 1957 was $9,444.41.

Respondent petitioned the Tax Court of the United States for a redetermination of the deficiency set forth by the Commissioner of Internal Revenue in his notice of deficiency dated March 31,1959. That Court, by divided vote, held ² that the sum of $1,972.62 received by the taxpayer in February, 1957 was “back pay” as defined in § 1303(b) of the Internal Revenue Code of 1954, 26 U.S.C.A. § 1303(b), and that he was entitled to the special treatment therein provided, so that $1,023.80 of this amount was properly allocable to 1955, and $948.82 to 1956. The Commissioner has appealed from that decision, contending that the Tax Court erred in holding that the sum of $1,972.62 was not taxable to the taxpayer in the year received, arguing that it did not constitute back pay within the meaning of § 1303(b) so as to be allocable to the years 1955 and 1956 under the special treatment therein provided.

We hold that the decision of the Tax. Court was correct and we affirm it. The facts accepted by the majority and the reasoning underlying the Tax Court’s decision are fully and accurately set forth in its published opinion, and no good purpose will be served by repeating them here. Based upon that opinion the petition of the Commissioner to review is denied and the decision of the Tax Court ordering and deciding that there is no deficiency in income tax due by taxpayer in the taxable year 1957 is

Affirmed.

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CAMERON, Circuit Judge.

Petitioner, Commissioner of Internal Revenue, issued a deficiency assessment against the Respondents, Robillard, for the year 1957 in the amount of $231.-36. With their joint federal income tax return for the calendar year 1957, the Respondents showed an amount of $1,-972.62 of retroactive adjustment of earnings for the period January 1, 1955 through December 1, 1956,¹ Joseph G. R. Robillard (hereinafter called Respondent or taxpayer), being a full time employee of Tennessee Coal and Iron Division of the United States Steel Corporation. This income grew out of a settlement agreement between Respondent’s union and his employer. The total wages paid to Respondent during the calendar year 1957 was $9,444.41.

Respondent petitioned the Tax Court of the United States for a redetermination of the deficiency set forth by the Commissioner of Internal Revenue in his notice of deficiency dated March 31,1959. That Court, by divided vote, held ² that the sum of $1,972.62 received by the taxpayer in February, 1957 was “back pay” as defined in § 1303(b) of the Internal Revenue Code of 1954, 26 U.S.C.A. § 1303(b), and that he was entitled to the special treatment therein provided, so that $1,023.80 of this amount was properly allocable to 1955, and $948.82 to 1956. The Commissioner has appealed from that decision, contending that the Tax Court erred in holding that the sum of $1,972.62 was not taxable to the taxpayer in the year received, arguing that it did not constitute back pay within the meaning of § 1303(b) so as to be allocable to the years 1955 and 1956 under the special treatment therein provided.

We hold that the decision of the Tax. Court was correct and we affirm it. The facts accepted by the majority and the reasoning underlying the Tax Court’s decision are fully and accurately set forth in its published opinion, and no good purpose will be served by repeating them here. Based upon that opinion the petition of the Commissioner to review is denied and the decision of the Tax Court ordering and deciding that there is no deficiency in income tax due by taxpayer in the taxable year 1957 is

Affirmed.

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308 F.2d 518, 10 A.F.T.R.2d (RIA) 5664, 1962 U.S. App. LEXIS 4053, Counsel Stack Legal Research, https://law.counselstack.com/opinion/commissioner-of-internal-revenue-v-joseph-g-r-robillard-and-margaret-h-ca5-1962.

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