Legal Opinion

Glenwood Sanatorium v. Commissioner

United States Tax Court

Decided September 30, 1953No. Docket. No. 36540Published

1Opinion of the Court

OPINION.

Opper, Judge:

In order to sustain respondent’s disallowance of petitioner’s rental deduction all three elements of section 24 (c), Internal Revenue Code, must be present.1 Akron Welding & Spring Co., 10 T. C. 715. Granting that constructive receipt by the payee would not constitute constructive payment by petitioner under subsection (1), P. G. Lake, Inc., 4 T. C. 1, affd. (C. A. 5) 148 F. 2d 898; Granberg Equipment, Inc., 11 T. C. 704, the amount would nevertheless be in-cludible in the payee’s income under subsection (2), Michael Flynn Mfg. Co., 3 T. C. 932; cf. Anthony P. Miller,…

2Cases cited9 opinions

Acer Realty Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1942
Michael Flynn Mfg. Co. v. CommissionerUnited States Tax Court · 1944
Anthony P. Miller, Inc. v. Commissioner of Int. Rev.Court of Appeals for the Third Circuit · 1947
Ohio Battery & Ignition Co. v. CommissionerUnited States Tax Court · 1945
PG Lake, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1945

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