Robert L. Wells v. Commissioner of Internal Revenue

Third Circuit

Robert L. Wells v. Commissioner of Internal Revenue

356 F.2d 922, 17 A.F.T.R.2d (RIA) 440, 1966 U.S. App. LEXIS 7063

CourtCourt of Appeals for the Third Circuit

DecidedFebruary 24, 1966

Docket15561_1

StatusPublished

This text of 356 F.2d 922 (Robert L. Wells v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Third Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Robert L. Wells v. Commissioner of Internal Revenue, 356 F.2d 922, 17 A.F.T.R.2d (RIA) 440, 1966 U.S. App. LEXIS 7063 (3d Cir. 1966).

Pincite

Opinion

PER CURIAM.

In February 1961, taxpayer, living and working in Chicago, 111., accepted a position with a new employer in Philadelphia, Pa. He moved to the latter city at that time and took up his new work. The new employer, in accordance with its policy and its employment agreement with taxpayer, paid for the moving of taxpayer’s belongings to Philadelphia, including par *923 tial payment of federal income taxes and F.I.C.A. taxes on such expenses. Taxpayer had some further moving expenses, loss on a Chicago apartment lease deposit, travel, hotel and other living expenses in Philadelphia.

In our judgment the Tax Court was clearly right in holding (1) that the reimbursement of moving expense from his new employer was gross income to the taxpayer; (2) that taxpayer could not deduct from his 1961 income said reimbursement or the moving expense to taxpayer exceeding the reimbursement.

The decision of the Tax Court will be affirmed.

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PER CURIAM.

In February 1961, taxpayer, living and working in Chicago, 111., accepted a position with a new employer in Philadelphia, Pa. He moved to the latter city at that time and took up his new work. The new employer, in accordance with its policy and its employment agreement with taxpayer, paid for the moving of taxpayer’s belongings to Philadelphia, including par *923 tial payment of federal income taxes and F.I.C.A. taxes on such expenses. Taxpayer had some further moving expenses, loss on a Chicago apartment lease deposit, travel, hotel and other living expenses in Philadelphia.

In our judgment the Tax Court was clearly right in holding (1) that the reimbursement of moving expense from his new employer was gross income to the taxpayer; (2) that taxpayer could not deduct from his 1961 income said reimbursement or the moving expense to taxpayer exceeding the reimbursement.

The decision of the Tax Court will be affirmed.

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Bluebook (online)

356 F.2d 922, 17 A.F.T.R.2d (RIA) 440, 1966 U.S. App. LEXIS 7063, Counsel Stack Legal Research, https://law.counselstack.com/opinion/robert-l-wells-v-commissioner-of-internal-revenue-ca3-1966.