Small v. Commissioner
United States Board of Tax Appeals
Petitioner, a married man who filed a separate income tax return for the year 1927, is not entitled to deduct from his gross income the amount of real property taxes paid by him upon property which he had in a previous year transferred to his wife and which in the year in question was owned by her, since such taxes were not imposed upon him by the taxing authority.
1Opinion of the Court
*1222OPINION.
McMahon:
The question here presented is whether petitioner, a married man who filed a separate return of income in 1927, is entitled to deduct an amount of $1,120.80 which he paid in that year out of his own moneys as taxes upon property which he had in a previous year transferred to his wife, with the verbal understanding that it would be continued as the family residence and that he would, while living, continue to pay all the expenses thereof, and which was owned by her during the year in question.
Section 214 (a) of the Revenue Act of 1926 provides that there shall be allowed as…
2Cases cited1 opinion
- Nicodemus v. CommissionerUnited States Board of Tax Appeals · 1932
3Cited by12 opinions
- Abraham Teitelbaum v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1965
- Merchants Bank Bldg. Co. v. HelveringCourt of Appeals for the Eighth Circuit · 1936
- Wood v. RasquinDistrict Court, E.D. New York · 1937
- Batcheller v. CommissionerUnited States Tax Court · 1946
- Gossmann v. GlennDistrict Court, W.D. Kentucky · 1950
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