Tanner v. Commissioner
United States Tax Court
Held, that the petitioner is not entitled to deduct, in computing his adjusted gross income for the taxable year 1962 under section 62(1) of the Internal Revenue Code of 1954, West Virginia individual income tax paid in that year on his business income.
1Opinion of the Court
OPINION
Atkins, Judge:
The respondent determined a deficiency of $272.67 in income tax of the petitioner for the taxable year 1962. Such deficiency resulted from the disallowance by the respondent, in computing the petitioner’s adjusted gross income under section 62(1) of the Internal Revenue Code of 1954,1 of an amount of $439.80, representing West Virginia individual income tax paid by the petitioner in 1962 on income received by him as his share of the net income of certain partnerships, and the issue presented is the propriety of such dis-allowance.
All of the facts have been stipulated and…
2Cases cited13 opinions
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Helvering v. WinmillSupreme Court of the United States · 1938
- Commissioner v. BilderSupreme Court of the United States · 1962
- Commissioner v. Estate of NoelSupreme Court of the United States · 1965
8 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Evans v. CommissionerUnited States Tax Court · 1967
- Redlark v. Comm'rUnited States Tax Court · 1996
- Estate of Maurice G. Todisco, Framingham Trust Company v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1985
- Estate of Broadhead v. CommissionerUnited States Tax Court · 1966
- Douglas H. Tanner v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1966
16 more not listed; retrieve them via the Exa API.