Tingle v. Commissioner
United States Tax Court
On his Federal income tax return for 1977, P claimed a deduction for conscientious objection to war as a right retained by the people under the Ninth Amendment to the United States Constitution. Held: The Commissioner's motion for judgment on the pleadings is granted since the petitioner's claim raises no genuine issue as to any material fact, and the Commissioner's determination is sustained.
Read the full summary
On his Federal income tax return for 1977, P claimed a deduction for conscientious objection to war as a right retained by the people under the Ninth Amendment to the United States Constitution. Held: The Commissioner's motion for judgment on the pleadings is granted since the petitioner's claim raises no genuine issue as to any material fact, and the Commissioner's determination is sustained. The Ninth Amendment was not intended to abridge the specific power of Congress to lay and collect taxes from whatever source derived and does not protect acts of conscience which contest the…
1Opinion of the Court
OPINION
Simpson, Judge:
This matter is before us on the Commissioner’s motion for judgment on the pleadings. The Commissioner determined a deficiency of $848 in the petitioner’s Federal income tax for 1977. The only issue for decision is whether the petitioner is entitled to a “tax credit for conscientious objection to war” as a right retained by the people under the Ninth Amendment to the United States Constitution.
The petitioner, Wm. Keith Tingle, resided in Allentown, Pa., at the time he filed the petition in this case. He filed his Federal income tax return for 1977 with the Internal…
2Cases cited13 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Massachusetts v. MellonSupreme Court of the United States · 1923
- Muste v. CommissionerUnited States Tax Court · 1961
- Neila A. Autenrieth v. Joseph M. Cullen, District Director of IrsCourt of Appeals for the Ninth Circuit · 1969
- Russell v. CommissionerUnited States Tax Court · 1973
8 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Hamblen v. CommissionerUnited States Tax Court · 1982
- Brunner v. Comm'rUnited States Tax Court · 2004
- Graves v. CommissionerUnited States Tax Court · 1981
- Senesi v. CommissionerUnited States Tax Court · 1981
- Shelton v. CommissionerUnited States Tax Court · 1981
20 more not listed; retrieve them via the Exa API.