Trujillo v. Commissioner
United States Tax Court
TASK Corp., the employer of the petitioner-husband, withheld 1 percent of the first $ 9,000 of wages paid to petitioner during the calendar year 1975 pursuant to secs. 984-986, California Unemployment Insurance Code. Such withholdings at the source constituted compulsory contributions to the California State Unemployment Compensation Disability Fund.
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TASK Corp., the employer of the petitioner-husband, withheld 1 percent of the first $ 9,000 of wages paid to petitioner during the calendar year 1975 pursuant to secs. 984-986, California Unemployment Insurance Code. Such withholdings at the source constituted compulsory contributions to the California State Unemployment Compensation Disability Fund. Held: 1. The compulsory "contribution" made in 1975 by petitioner to the California disability insurance fund is deductible as a State "income" tax within the purview of sec. 164(a)(3), I.R.C. 1954. McGowan v. Commissioner, 67 T.C. 599 (1976),…
1Opinion of the Court
Anthony and Delia Trujillo, Petitioners, v. Commissioner of Internal Revenue, Respondent
Trujillo v. Commissioner
Docket No. 9856-76
United States Tax Court
68 T.C. 670; 1977 U.S. Tax Ct. LEXIS 71;
August 3, 1977, Filed
TASK Corp., the employer of the petitioner-husband, withheld 1 percent of the first $ 9,000 of wages paid to petitioner during the calendar year 1975 pursuant to secs. 984-986, California Unemployment Insurance Code. Such withholdings at the source constituted compulsory contributions to the California State Unemployment Compensation Disability Fund. Held:
1. The compulsory…
2Cases cited7 opinions
- Geduldig v. AielloSupreme Court of the United States · 1974
- McGowan v. CommissionerUnited States Tax Court · 1976
- Cox v. CommissionerUnited States Tax Court · 1963
- Stewart v. State of CaliforniaCalifornia Court of Appeal · 1969
- People v. WarfelCalifornia Court of Appeal · 1958
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