Armentrout v. Commissioner
United States Tax Court
In their joint return for 1960 petitioners claimed as a deduction Florida sales tax in the total amount of $ 678.17. The respondent disallowed $ 480.60 "because you have not established that you are entitled to deduct the amount in excess of $ 197.57." Held, no error was committed by the respondent.
1Opinion of the Court
Akundell, Judge:
Respondent determined a deficiency in income tax for the calendar year 1960 in the amount of $183.78.
Four adjustments to income were made by the respondent but the only error assigned is whether the respondent erred in disallowing $480.60 of the $678.17 of Florida sales tax claimed by petitioners as a deduction in their joint return for 1960.
FINDINGS OF FACT
The stipulated facts are so found and are incorporated herein by this reference.
Petitioners are bnsband and wife with principal residence at Tallahassee, Fla. Hereinafter the hnsband will sometimes be referred to as…
2Cases cited7 opinions
- Scripto, Inc. v. CarsonSupreme Court of the United States · 1960
- Magruder v. SuppleeSupreme Court of the United States · 1942
- Shainberg v. CommissionerUnited States Tax Court · 1959
- Wisconsin Gas & Electric Co. v. United StatesSupreme Court of the United States · 1944
- Spencer v. MeroSupreme Court of Florida · 1951
2 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Schultz v. CommissionerUnited States Tax Court · 1968
- Petty v. CommissionerUnited States Tax Court · 1981
- Wise v. CommissionerUnited States Tax Court · 1982
- Casey v. CommissionerUnited States Tax Court · 1985
- Armentrout v. CommissionerUnited States Tax Court · 1964
15 more not listed; retrieve them via the Exa API.