Nyhus v. Commissioner
United States Tax Court
1. Petitioners must include in income for 1975 a refund of State income tax deducted in 1974 and received in 1975. 2. Petitioners are not entitled to deduct as a charitable contribution expenses incurred in driving students of a school where Martha taught from their homes to the school and back home. 3. Amount of deductible child care expenses determined.
1Opinion of the Court
LEROY H. NYHUS AND MARTHA K. NYHUS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Nyhus v. Commissioner
Docket No. 9544-77.
United States Tax Court
T.C. Memo 1979-519; 1979 Tax Ct. Memo LEXIS 2; 39 T.C.M. (CCH) 801; T.C.M. (RIA) 79519;
December 31, 1979, Filed
1. Petitioners must include in income for 1975 a refund of State income tax deducted in 1974 and received in 1975.
2. Petitioners are not entitled to deduct as a charitable contribution expenses incurred in driving students of a school where Martha taught from their homes to the school and back home.
3. Amount of deductible child…
2Cases cited11 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
- Roberts v. CommissionerUnited States Tax Court · 1974
- Rothensies v. Electric Storage Battery Co.Supreme Court of the United States · 1946
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