Horsford v. Commissioner
United States Tax Court
Deduction -- Taxes. -- Occupant of a residence for life, charged with payment of taxes and repairs but holding title in trust, is entitled to deduct on individual return taxes which she paid to protect her estate.
1Opinion of the Court
OPINION.
Murdock, Judge:
The Commissioner determined deficiencies in income tax of this petitioner as follows:
1937_$175. 45
1939_ 234.81
1940_ 442. 98
The only adjustments made by the Commissioner which are now contested are the disallowance of deductions for taxes paid by the petitioner on a residence in Cambridge, Massachusetts, which she occupied. The case has been submitted upon a stipulation of facts, which is hereby adopted as the findings of fact.
The petitioner’s father died in 1893 a resident of Cambridge, Massachusetts. He left the family homestead in trust to the petitioner and another…
2Cited by15 opinions
- Cramer v. CommissionerUnited States Tax Court · 1971
- Estate of Movius v. CommissionerUnited States Tax Court · 1954
- Steinert v. CommissionerUnited States Tax Court · 1959
- Griffin v. Comm'rUnited States Tax Court · 2002
- Powell v. CommissionerUnited States Tax Court · 1967
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