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Commissioner v. Daehler
United States Court of Appeals for the Fifth Circuit
281 F.2d 823 (1960)
Daehler (defendant) worked for a real estate brokerage as a salesperson. In that capacity, Daehler purchased property for himself that was listed by another brokerage. Daehler purchased the property for $52,500, and his brokerage paid him a commission of $1,837.50, which represented 70 percent of the overall fee it received in the deal. Daehler’s commission was the same amount he would have earned had he brokered the deal for a client instead of himself. When Daehler’s brokerage filed its withholding statement (W-2) for Daehler, it did not include the $1,837.50 as commissions paid to him. Daehler also did not include the $1,837.50 as income on his tax return. The tax court held that the $1,837.50 was a valid reduction to the purchase price of the real estate, not income to Daehler.
Rule of Law
Holding and Reasoning (Wisdom, J.)
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