Scheide v. Commissioner
United States Tax Court
On her 1972 Federal income tax return, the petitioner took a "war crimes deduction" on the ground that payment of such taxes would constitute "complicity" in the commission of alleged war crimes, in violation of Nuremberg Principle No. 7. Held, the petitioner lacks standing to raise the issue of violations of international law allegedly committed by the United States because she fails to meet the requirements of Flast v. Cohen, 392 U.S. 83 (1968), regarding taxpayer…
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On her 1972 Federal income tax return, the petitioner took a "war crimes deduction" on the ground that payment of such taxes would constitute "complicity" in the commission of alleged war crimes, in violation of Nuremberg Principle No. 7. Held, the petitioner lacks standing to raise the issue of violations of international law allegedly committed by the United States because she fails to meet the requirements of Flast v. Cohen, 392 U.S. 83 (1968), regarding taxpayer standing, and because she has neither suffered an injury, nor is she in danger of doing so, as a consequence of such alleged…
1Opinion of the Court
OPINION
Simpson, Judge:
The Commissioner has made a timely motion for partial summary judgment pursuant to Rule 121, Tax Court Rules of Practice and Procedure. The only issue raised by this motion is whether the petitioner is entitled to a “war crimes deduction.” A hearing was held on the motion on May 12, 1975, and the parties have submitted memorandums of law in support of their positions.
The petitioner, Lorna H. Scheide, claimed a “war crimes deduction” in the amount of $16,344 on her 1972 Federal income tax return. The Commissioner disallowed this deduction, as well as a number of other…
2Cases cited14 opinions
- Baker v. CarrSupreme Court of the United States · 1962
- Flast v. CohenSupreme Court of the United States · 1968
- Parker v. LevySupreme Court of the United States · 1974
- Schlesinger v. Reservists Committee to Stop the WarSupreme Court of the United States · 1974
- United States v. RichardsonSupreme Court of the United States · 1974
9 more not listed; retrieve them via the Exa API.
3Cited by51 opinions
- Anthony v. CommissionerUnited States Tax Court · 1976
- Greenberg v. CommissionerUnited States Tax Court · 1980
- Tingle v. CommissionerUnited States Tax Court · 1980
- Armco, Inc. v. CommissionerUnited States Tax Court · 1987
- Greenberg v. CommissionerUnited States Tax Court · 1976
46 more not listed; retrieve them via the Exa API.