Hirsch v. Commissioner
United States Tax Court
1. Constitutionality of Current Tax Payment Act of 1943. -- Sweeping contentions of petitioner that entire scheme of Current Tax Payment Act, the entire statute, is unconstitutional are rejected.
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1. Constitutionality of Current Tax Payment Act of 1943. -- Sweeping contentions of petitioner that entire scheme of Current Tax Payment Act, the entire statute, is unconstitutional are rejected. Held, that the petitioner has failed to establish that section 6 of the Act is unconstitutional. 2. Reduction of 1942 Income. -- For failure of proof and under a stipulation of the petitioner, held, that respondent did not err in not reducing 1942 income by an amount which was properly deductible in 1943.
1Opinion of the Court
OPINION.
HaeRon, Judge:
The petition presents a general, issue which raises the question \y.hether the Current Tax Payment Act of 1943 is constitutional. This is the chief issue presented. It is necessary, in the interests of clarification, however, and in answer to petitioner's rather complicated argument, to discuss other matters first.
Under section 6 of the Current Tax Payment Act and under the regulations promulgated thereunder, T. D. 5300, 1943 C. B. 43, it is necessary to compute the income tax for 1942 and for 1943 under the provisions of Chapter 1 of the Internal Revenue Code without…
2Cases cited5 opinions
- O'Meara v. CommissionerUnited States Tax Court · 1947
- Carpenter v. CommissionerUnited States Tax Court · 1948
- Maltine Co. v. CommissionerUnited States Tax Court · 1945
- Knox v. CommissionerUnited States Tax Court · 1948
- Novak v. CommissionerUnited States Tax Court · 1948
3Cited by13 opinions
- Sicanoff Vegetable Oil Corp. v. CommissionerUnited States Tax Court · 1957
- Gregg v. CommissionerUnited States Tax Court · 1952
- Campbell v. CommissionerUnited States Tax Court · 1961
- Gregg v. Comm'rUnited States Tax Court · 1952
- Teaford v. CommissionerUnited States Tax Court · 1955
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