Estate of Straughn v. Commissioner
United States Tax Court
Howard Straughn purchased 170 acres of land and changed the crops thereon from wheat and cotton to Emperor table grapes. In order to make this change of crops economically feasible, subsoiling and leveling of the land, conceded to be "soil or water conservation" measures within the meaning of sec. 175, I.R.C. 1954, were undertaken.
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Howard Straughn purchased 170 acres of land and changed the crops thereon from wheat and cotton to Emperor table grapes. In order to make this change of crops economically feasible, subsoiling and leveling of the land, conceded to be "soil or water conservation" measures within the meaning of sec. 175, I.R.C. 1954, were undertaken. Held, Straughn's expenses for subsoiling and leveling the land are deductible under sec. 175, I.R.C. 1954; his use of the land was substantially a "continuation of the use which was made of the land immediately prior to its acquisition." Sec. 1.175-4(a)(2), Income…
1Opinion of the Court
Estate of Howard H. Straughn, Deceased, Iris Straughn, Executrix, and Iris Straughn, Petitioners v. Commissioner of Internal Revenue, Respondent
Estate of Straughn v. Commissioner
Docket No. 4615-68
United States Tax Court
55 T.C. 21; 1970 U.S. Tax Ct. LEXIS 57;
October 7, 1970, Filed
Decision will be entered under Rule 50.
Howard Straughn purchased 170 acres of land and changed the crops thereon from wheat and cotton to Emperor table grapes. In order to make this change of crops economically feasible, subsoiling and leveling of the land, conceded to be "soil or water conservation" measures within…
2Cases cited5 opinions
- United States v. Charles G. Eidson, Jr.Court of Appeals for the Fifth Circuit · 1962
- Behring v. CommissionerUnited States Tax Court · 1959
- Coffin v. CommissionerUnited States Tax Court · 1963
- Herndon v. United StatesDistrict Court, E.D. South Carolina · 1962
- Estate of Straughn v. CommissionerUnited States Tax Court · 1970