Nichols v. Commissioner
United States Tax Court
Petitioner, after filling an interim vacancy on the Supreme Court of Georgia, was successfully elected to a full term as an associate justice on the Supreme Court of Georgia. In order to qualify as a candidate for this position in the 1968 Georgia primary election, petitioner was assessed an $ 1,800 filing fee by the Democratic Party of Georgia.
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Petitioner, after filling an interim vacancy on the Supreme Court of Georgia, was successfully elected to a full term as an associate justice on the Supreme Court of Georgia. In order to qualify as a candidate for this position in the 1968 Georgia primary election, petitioner was assessed an $ 1,800 filing fee by the Democratic Party of Georgia. Held, the filing fee is not deductible as a State tax under sec. 164, nor is it otherwise deductible under sec. 162 or sec. 212, I.R.C. 1954.
1Opinion of the Court
Horace E. and Edith B. Nichols, Petitioners v. Commissioner of Internal Revenue, Respondent
Nichols v. Commissioner
Docket No. 2202-71
United States Tax Court
60 T.C. 236; 1973 U.S. Tax Ct. LEXIS 125; 60 T.C. No. 28;
May 21, 1973, Filed
Decision will be entered for the respondent.
Petitioner, after filling an interim vacancy on the Supreme Court of Georgia, was successfully elected to a full term as an associate justice on the Supreme Court of Georgia. In order to qualify as a candidate for this position in the 1968 Georgia primary election, petitioner was assessed an $ 1,800 filing fee by the…
Also in this document: Dissent.
2Cases cited15 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Bullock v. CarterSupreme Court of the United States · 1972
- Commissioner v. TellierSupreme Court of the United States · 1966
- Primuth v. CommissionerUnited States Tax Court · 1970
- McDonald v. CommissionerSupreme Court of the United States · 1944
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