Fawsett v. Commissioner
United States Board of Tax Appeals
Petitioner paid income taxes to the State of Wisconsin under a statute which at that time had been held valid by the highest court of the state, but which has since been declared invalid by the Supreme Court of the United States. The statute of limitations against refunds of the tax had run when the decision of the Supreme Court was handed down. Held, petitioner is entitled to deduct as taxes paid the full amount paid to the state.
1Opinion of the Court
CHARLES F. FAWSETT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Fawsett v. Commissioner
Docket No. 72057.
United States Board of Tax Appeals
30 B.T.A. 908; 1934 BTA LEXIS 1246;
June 14, 1934, Promulgated
Petitioner paid income taxes to the State of Wisconsin under a statute which at that time had been held valid by the highest court of the state, but which has since been declared invalid by the Supreme Court of the United States. The statute of limitations against refunds of the tax had run when the decision of the Supreme Court was handed down. Held, petitioner is entitled to…
2Cases cited8 opinions
- Norton v. Shelby CountySupreme Court of the United States · 1886
- Hoeper v. Tax Comm'n of Wis.Supreme Court of the United States · 1931
- State ex rel. Bolens v. FrearWisconsin Supreme Court · 1912
- Brown v. CommissionerUnited States Board of Tax Appeals · 1928
- E. L. Bruce Co. v. CommissionerUnited States Board of Tax Appeals · 1930
3 more not listed; retrieve them via the Exa API.