Davis v. Commissioner
United States Tax Court
Rules 70 and 72, Tax Court Rules of Practice and Procedure. -- The substantive issues to be decided in this case are whether the value of books received by the petitioner-husband from West Publishing Co. was includable in his income and whether it was properly deductible when they were later donated to the University of Chicago.
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Rules 70 and 72, Tax Court Rules of Practice and Procedure. -- The substantive issues to be decided in this case are whether the value of books received by the petitioner-husband from West Publishing Co. was includable in his income and whether it was properly deductible when they were later donated to the University of Chicago. To ascertain if any taxpayers have received a ruling inconsistent with the determination made in his case, allegedly to show that respondent discriminated against him, petitioner seeks discovery of all private letter rulings issued by the respondent which are…
1Opinion of the Court
Kenneth C. Davis and Inger P. Davis, Petitioners v. Commissioner of Internal Revenue, Respondent
Davis v. Commissioner
Docket No. 9786-76
United States Tax Court
69 T.C. 716; 1978 U.S. Tax Ct. LEXIS 178; 24 Fed. R. Serv. 2d (Callaghan) 1338;
February 15, 1978, Filed
Rules 70 and 72, Tax Court Rules of Practice and Procedure. -- The substantive issues to be decided in this case are whether the value of books received by the petitioner-husband from West Publishing Co. was includable in his income and whether it was properly deductible when they were later donated to the University of Chicago. To…
2Cases cited18 opinions
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Manhattan General Equipment Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- Dixon v. United StatesSupreme Court of the United States · 1965
- International Business MacHines Corporation v. The United StatesUnited States Court of Claims · 1965
- Davis v. CommissionerUnited States Tax Court · 1976
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