Hall v. Commissioner
United States Tax Court
H and W claimed deductions for charitable contributions, business expenses, and a payment of interest. They also claimed deductions for contributions made to an individual retirement account.
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H and W claimed deductions for charitable contributions, business expenses, and a payment of interest. They also claimed deductions for contributions made to an individual retirement account. Held: (1) H and W failed to prove that they were entitled to deductions for charitable contributions, business expenses, and a payment of interest in excess of the amounts allowed by the Commissioner; (2) H was an active participant in a retirement plan established for its employees by the U.S. and therefore was not eligible to make contributions to an individual retirement account; and (3) Part of the…
1Opinion of the Court
THOMAS M. HALL and GENE A. HALL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hall v. Commissioner
Docket No. 7518-78.
United States Tax Court
T.C. Memo 1980-576; 1980 Tax Ct. Memo LEXIS 5; 41 T.C.M. (CCH) 624; T.C.M. (RIA) 80576;
December 30, 1980
H and W claimed deductions for charitable contributions, business expenses, and a payment of interest. They also claimed deductions for contributions made to an individual retirement account.
Held: (1) H and W failed to prove that they were entitled to deductions for charitable contributions, business expenses, and a payment of interest in…
2Cases cited19 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cantwell v. ConnecticutSupreme Court of the United States · 1940
- Bixby v. CommissionerUnited States Tax Court · 1972
- McDonald v. CommissionerSupreme Court of the United States · 1944
- Courtney v. CommissionerUnited States Tax Court · 1957
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