Thompson v. Commissioner
United States Tax Court
Petitioner purchased cigarettes in Oklahoma, which state imposes tax on cigarettes. Though he did not purchase the stamps required, they were affixed to the packages of cigarettes when purchased and were by state law required to state the amount of tax.
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Petitioner purchased cigarettes in Oklahoma, which state imposes tax on cigarettes. Though he did not purchase the stamps required, they were affixed to the packages of cigarettes when purchased and were by state law required to state the amount of tax. Held: Under section 23 (c) (3) of the Internal Revenue Code that the amount of the tax was separately stated and should be allowed as a deduction in computing petitioner's net income as if such amount constituted a tax imposed upon and paid by him. Deductibility of other deductions claimed, determined.
1Opinion of the Court
OPINION.
Disney. Judge:
This case involves a deficiency of $218.26 determined against the petitioners jointly for income taxes for the calendar year 1947. The petitioners’ return was filed with the collector for the Oklahoma City district of Oklahoma. After waiver of certain mat; ters raised in the petition, the only questions remaining for consideration are whether the Commissioner erred in disailowing deduction for cigarette taxes, breakage of a watch, special work clothes and laundry thereof, and automobile expense. We find the facts to be as follows:
The petitioners were during the taxable…
2Cases cited3 opinions
- Roberts v. CommissionerUnited States Tax Court · 1948
- Durden v. CommissionerUnited States Tax Court · 1944
- Bruton v. CommissionerUnited States Tax Court · 1947
3Cited by29 opinions
- Heuer v. CommissionerUnited States Tax Court · 1959
- Roth v. CommissionerUnited States Tax Court · 1952
- Turner v. CommissionerUnited States Tax Court · 1971
- Commissioner of Internal Revenue v. Thompson Et UxCourt of Appeals for the Tenth Circuit · 1951
- Marot v. CommissionerUnited States Tax Court · 1961
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