Hill v. Commissioner
United States Tax Court
Held: Petitioner's 1978 filing status was married, filing separately; Held further: petitioner was not entitled to deductions for sales taxes, gasoline taxes, or business transportation expenses in excess of the amounts allowed by respondent; Held further: petitioner is not entitled to a current deduction for the replacement of a furnace or water heater on rental property; Held further: petitioner is not entitled to costs of litigation.
1Opinion of the Court
CHARLES M. HILL, JR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hill v. Commissioner
Docket No. 654-81.
United States Tax Court
T.C. Memo 1983-112; 1983 Tax Ct. Memo LEXIS 679; 45 T.C.M. (CCH) 821; T.C.M. (RIA) 83112;
February 23, 1983.
Held: Petitioner's 1978 filing status was married, filing separately; Held further: petitioner was not entitled to deductions for sales taxes, gasoline taxes, or business transportation expenses in excess of the amounts allowed by respondent; Held further: petitioner is not entitled to a current deduction for the replacement of a furnace or water…
2Cases cited9 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- C. Louis Wood and Hallie D. Wood v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
- McQuiston v. CommissionerUnited States Tax Court · 1982
- Capodanno v. CommissionerUnited States Tax Court · 1978
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