Patton v. Commissioner
United States Tax Court
Petitioner-husband was assessed a penalty under sec. 6672, I.R.C. 1954. The assessment was the result of a finding that petitioner-husband was the responsible officer of a corporation that had failed to pay over withholding taxes and FICA taxes withheld from employee wages. Petitioner-husband later paid part of the assessment and deducted the payment as an employee business expense.
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Petitioner-husband was assessed a penalty under sec. 6672, I.R.C. 1954. The assessment was the result of a finding that petitioner-husband was the responsible officer of a corporation that had failed to pay over withholding taxes and FICA taxes withheld from employee wages. Petitioner-husband later paid part of the assessment and deducted the payment as an employee business expense. Held, the amount paid by petitioner-husband is a penalty for purposes of sec. 162(f), I.R.C. 1954, and thus is nondeductible.
1Opinion of the Court
OPINION
Tietjens, Judge:
Respondent determined a deficiency of $680.95 in petitioners’ Federal income tax for 1974. The issue is whether an amount paid as a penalty under section 6672,1.R.C. 1954,1 may be deducted as an employee business expense under section 162.
This case was fully stipulated pursuant to Rule 122, Tax Court Rules of Practice and Procedure. The stipulation of facts and attached exhibits áre incorporated herein by reference.
Petitioners James W. Patton and Helen Patton resided in Detroit, Mich., when they filed their petition. They filed their joint Federal income tax return for…
2Cases cited4 opinions
- United States v. SoteloSupreme Court of the United States · 1978
- Smith v. CommissionerUnited States Tax Court · 1960
- Uhlenbrock v. CommissionerUnited States Tax Court · 1977
- May v. CommissionerUnited States Tax Court · 1976
3Cited by18 opinions
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- Medeiros v. CommissionerUnited States Tax Court · 1981
- Arrigoni v. CommissionerUnited States Tax Court · 1980
- In Re ValeUnited States Bankruptcy Court, N.D. Indiana · 1996
- Meersman v. CommissionerUnited States Tax Court · 1993
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