Armentrout v. Commissioner
United States Tax Court
In their joint return for 1960 petitioners claimed as a deduction Florida sales tax in the total amount of $ 678.17. The respondent disallowed $ 480.60 "because you have not established that you are entitled to deduct the amount in excess of $ 197.57." Held, no error was committed by the respondent.
1Opinion of the Court
William F. Armentrout and Joyce S. Armentrout, Petitioners, v. Commissioner of Internal Revenue, Respondent
Armentrout v. Commissioner
Docket No. 4168-62
United States Tax Court
43 T.C. 16; 1964 U.S. Tax Ct. LEXIS 32;
October 9, 1964, Filed October 9, 1964, Filed
Decision will be entered for the respondent.
In their joint return for 1960 petitioners claimed as a deduction Florida sales tax in the total amount of $ 678.17. The respondent disallowed $ 480.60 "because you have not established that you are entitled to deduct the amount in excess of $ 197.57." Held, no error was committed by the…
2Cases cited8 opinions
- Scripto, Inc. v. CarsonSupreme Court of the United States · 1960
- Magruder v. SuppleeSupreme Court of the United States · 1942
- Shainberg v. CommissionerUnited States Tax Court · 1959
- Wisconsin Gas & Electric Co. v. United StatesSupreme Court of the United States · 1944
- Armentrout v. CommissionerUnited States Tax Court · 1964
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