PLESTCHEEFF v. COMMISSIONER
United States Board of Tax Appeals
Petitioners, husband and wife, residents of the State of Washington, keeping their books and making their income tax returns on the basis of cash receipts and disbursements, in 1932, paid taxes levied in October 1931 on realty of which the wife became the owner on April 5, 1931. The petitioners in computing their 1932 net income claimed a deduction for the taxes paid as aforesaid and the Commissioner disallowed the same.
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Petitioners, husband and wife, residents of the State of Washington, keeping their books and making their income tax returns on the basis of cash receipts and disbursements, in 1932, paid taxes levied in October 1931 on realty of which the wife became the owner on April 5, 1931. The petitioners in computing their 1932 net income claimed a deduction for the taxes paid as aforesaid and the Commissioner disallowed the same. Held, the Commissioner erred, the tax incidence on real estate in the State of Washington not occurring until levy of the tax in October.
1Opinion of the Court
THEODORE PLESTCHEEFF, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
GUENDOLEN C. PLESTCHEEFF, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
PLESTCHEEFF v. COMMISSIONER
Docket Nos. 80025, 80026.
United States Board of Tax Appeals
35 B.T.A. 508; 1937 BTA LEXIS 865;
February 17, 1937, Promulgated
Petitioners, husband and wife, residents of the State of Washington, keeping their books and making their income tax returns on the basis of cash receipts and disbursements, in 1932, paid taxes levied in October 1931 on realty of which the wife became the owner on April 5, 1931.…
2Cases cited15 opinions
- State v. Snohomish CountyWashington Supreme Court · 1912
- City of Puyallup v. LakinWashington Supreme Court · 1907
- Wilberg v. Yakima CountyWashington Supreme Court · 1925
- Puget Sound Power & Light Co. v. City of SeattleWashington Supreme Court · 1921
- Klickitat Warehouse Co. v. Klickitat CountyWashington Supreme Court · 1906
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