Jolson v. Commissioner
United States Tax Court
The petitioner, being equally liable with his wife for the payment of the personal income tax owed to the State of California upon an income tax return filed by her in that state for 1939, paid such tax during the calendar year 1940 in the amount of $ 7,062.61. Held, that the amount is a legal deduction from the petitioner's gross income for 1940.
1Opinion of the Court
Al Jolson, Petitioner, v. Commissioner of Internal Revenue, Respondent
Jolson v. Commissioner
Docket No. 2374
United States Tax Court
3 T.C. 1184; 1944 U.S. Tax Ct. LEXIS 75;
August 3, 1944, Promulgated
Decision will be entered under Rule 50.
The petitioner, being equally liable with his wife for the payment of the personal income tax owed to the State of California upon an income tax return filed by her in that state for 1939, paid such tax during the calendar year 1940 in the amount of $ 7,062.61. Held, that the amount is a legal deduction from the petitioner's gross income for 1940.
David…
2Cases cited4 opinions
- Magruder v. SuppleeSupreme Court of the United States · 1942
- Jolson v. CommissionerUnited States Tax Court · 1944
- Nicodemus v. CommissionerUnited States Board of Tax Appeals · 1932
- Fawsett v. CommissionerUnited States Board of Tax Appeals · 1934