Weber v. Commissioner
United States Tax Court
Petitioner, a cash basis taxpayer, contested the amount of sewer service charges, resulting from his trailer court business, which were imposed by the town and county governmental units. On Dec. 28, 1972, petitioner sent certified checks in the amount of the charges he admitted owing, which amount was less than that claimed by the town and county.
Read the full summary
Petitioner, a cash basis taxpayer, contested the amount of sewer service charges, resulting from his trailer court business, which were imposed by the town and county governmental units. On Dec. 28, 1972, petitioner sent certified checks in the amount of the charges he admitted owing, which amount was less than that claimed by the town and county. In accordance with their established policy of not accepting payments of less than the full amount billed, the town and county returned the checks in early 1973 without having either accepted them or presented them for payment. Held: Petitioner has…
1Opinion of the Court
OPINION
Wilbur, Judge:
Respondent determined a deficiency in petitioners’ Federal income tax for the year 1972 in the amount of $23,757. The sole issue contested by petitioners is whether they are entitled to deductions for 1972 under section 461(f)1 for the amount of two certified checks sent in payment of contested liabilities during December 1972 which were returned during 1973 without having been accepted or presented to a bank by the recipients.
All of the facts have been stipulated. The stipulation of facts and attached exhibits are incorporated herein by this reference.
Petitioners Joseph…
2Cases cited12 opinions
- United States v. Consolidated Edison Co. of NYSupreme Court of the United States · 1961
- Spiegel v. CommissionerUnited States Tax Court · 1949
- Murl Clark v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
- Poirier & McLane Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1976
- Eagleton v. CommissionerUnited States Board of Tax Appeals · 1937
7 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Davies v. CommissionerUnited States Tax Court · 1993
- Winter v. Comm'rUnited States Tax Court · 2010
- Barnette v. CommissionerUnited States Tax Court · 1992
- David H. Melasky & Audrey Melasky v. CommissionerUnited States Tax Court · 2018
- David Melasky v. CIRCourt of Appeals for the Fifth Circuit · 2020
3 more not listed; retrieve them via the Exa API.