Miller v. Commissioner
United States Tax Court
1. Held, that since petitioner elected to take the standard deduction in his individual (joint) return, he is not entitled, in addition, to the benefit of a deduction for real estate taxes which he, in practical effect, paid individually, out of his own funds, on investment property titled in the name of a partnership. 2. Held, further, that the purchase by a partnership of the undivided interest of one of four partners in certain securities of the partnership, where the…
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1. Held, that since petitioner elected to take the standard deduction in his individual (joint) return, he is not entitled, in addition, to the benefit of a deduction for real estate taxes which he, in practical effect, paid individually, out of his own funds, on investment property titled in the name of a partnership. 2. Held, further, that the purchase by a partnership of the undivided interest of one of four partners in certain securities of the partnership, where the selling partner continued as a partner and retained her partner's interest in certain real estate owned by the partnership,…
1Opinion of the Court
Fisher, Judge:
This proceeding involves deficiencies in income tax determined against petitioners as follows:
Tear Amount
1953_ $297.70
1954_ 2, 584.48
In conformity with section 6214, Code of 1954, respondent filed an amended answer at the hearing claiming an increased deficiency in the amount of $300.90 for the taxable year 1953, or a total deficiency for said year in the amount of $598.60.
The principal issues presented for our decision herein are (1) whether a taxpayer who has elected to take the standard deduction on his own return may also get the benefit of a deduction for real estate taxes…
2Cases cited8 opinions
- Ford v. Comm'rUnited States Tax Court · 1946
- Gerard v. HelveringCourt of Appeals for the Second Circuit · 1941
- Long v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1938
- H. S. Anderson, Jr. v. United StatesCourt of Appeals for the Ninth Circuit · 1956
- Gerard v. CommissionerUnited States Board of Tax Appeals · 1939
3 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Kvp Sutherland Paper Company v. The United StatesUnited States Court of Claims · 1965
- Graham v. CommissionerUnited States Tax Court · 1961
- Greenvine Corp. v. CommissionerUnited States Tax Court · 1963
- Wilson v. CommissionerUnited States Tax Court · 1969
- Driscoll v. CommissionerUnited States Tax Court · 1961
7 more not listed; retrieve them via the Exa API.