Tucker v. Commissioner
United States Tax Court
69 T.C. 675 (1978)
- Written by Joe Cox, JD
Facts
Carol Tucker (plaintiff) was a teacher in New York. In 1973, Tucker participated in a 21-day teacher’s strike. The teachers who participated in the strike had twice their daily pay rate deducted from their wages for all days on strike as sanctions for violating state law. Tucker ultimately was docked $1,509 by her employer. These sums were included in the statement of earnings supplied by the school and in the category for wages, tips, or other compensation. Tucker and her husband then included this $1,509 as income on their tax return and deducted the same amount as an employee business expense. The Commissioner of Internal Revenue (the commissioner) (defendant) found a deficiency on the basis that the $1,509 could not be deducted pursuant to 26 U.S.C. § 162(f), which prohibits deduction for any amounts paid to a governmental entity for violation of the law. The commissioner argued that Tucker was assessed a penalty due to participating in the strike, and the penalty was discharged from Tucker’s normal salary, which made it taxable income.
Rule of Law
Issue
Holding and Reasoning (Wilbur, J.)
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