Linder v. Commissioner
United States Tax Court
Petitioner, a New Jersey resident, executed gratuitous promises under seal to pay certain sums to his sister. He paid and deducted interest on the promised amounts. Held, under New Jersey law the sealed promises are unenforceable and interest paid with respect thereto is nondeductible.
1Opinion of the Court
Joseph Linder, Petitioner v. Commissioner of Internal Revenue, Respondent
Linder v. Commissioner
Docket No. 294-75
United States Tax Court
68 T.C. 792; 1977 U.S. Tax Ct. LEXIS 57;
August 30, 1977, Filed
Decision will be entered for the respondent.
Petitioner, a New Jersey resident, executed gratuitous promises under seal to pay certain sums to his sister. He paid and deducted interest on the promised amounts. Held, under New Jersey law the sealed promises are unenforceable and interest paid with respect thereto is nondeductible.
Joseph Linder, pro se.
Marwin A. Batt, for the respondent.
Hall, Judge.
HALL
2Cases cited31 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Carl E. Weller and Emily I. Weller v. Commissioner of Internal Revenue, W. Stuart Emmons v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
- Morton v. CommissionerUnited States Board of Tax Appeals · 1938
- Morton v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1940
- Autenreith v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1940
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