PLESTCHEEFF v. COMMISSIONER
United States Board of Tax Appeals
Petitioners, husband and wife, residents of the State of Washington, keeping their books and making their income tax returns on the basis of cash receipts and disbursements, in 1932, paid taxes levied in October 1931 on realty of which the wife became the owner on April 5, 1931. The petitioners in computing their 1932 net income claimed a deduction for the taxes paid as aforesaid and the Commissioner disallowed the same.
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Petitioners, husband and wife, residents of the State of Washington, keeping their books and making their income tax returns on the basis of cash receipts and disbursements, in 1932, paid taxes levied in October 1931 on realty of which the wife became the owner on April 5, 1931. The petitioners in computing their 1932 net income claimed a deduction for the taxes paid as aforesaid and the Commissioner disallowed the same. Held, the Commissioner erred, the tax incidence on real estate in the State of Washington not occurring until levy of the tax in October.
1Opinion of the Court
OPINION.
Disney :
The respondent determined a deficiency in income tax for the year 1932 against the petitioners in the sum of $309.22. The issue is the same in both cases and is as to the deductibility of taxes assessed in 1931 and paid in 1932 on real estate in the State of Washington. The facts are agreed and stipulated and the cases *509consolidated for bearing. The facts, so far as material to the issues herein, are as follows:(3) The said petitioners, Theodore Plestcheeff and Mrs. Guendolen Plest-cheeff, are and throughout the year 1932, were husband and wife.(4) Mr. J. Carkeek, the father of…
2Cases cited10 opinions
- State v. Snohomish CountyWashington Supreme Court · 1912
- City of Puyallup v. LakinWashington Supreme Court · 1907
- Wilberg v. Yakima CountyWashington Supreme Court · 1925
- Puget Sound Power & Light Co. v. City of SeattleWashington Supreme Court · 1921
- Klickitat Warehouse Co. v. Klickitat CountyWashington Supreme Court · 1906
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3Cited by7 opinions
- Chamberlain v. CommissionerUnited States Board of Tax Appeals · 1941
- Claiborne v. CommissionerUnited States Board of Tax Appeals · 1939
- Coward v. CommissionerUnited States Board of Tax Appeals · 1939
- Lifson v. CommissionerUnited States Board of Tax Appeals · 1937
- PLESTCHEEFF v. COMMISSIONERUnited States Board of Tax Appeals · 1937
2 more not listed; retrieve them via the Exa API.