Fife v. Commissioner
United States Tax Court
During 1974, petitioners paid a "utility users tax" imposed by the city of Seal Beach, Calif., at the rate of 5 percent of the charges they paid for gas, electric, and certain telephone utilities. Held, the amount of such tax paid by petitioners is not deductible under sec. 164, I.R.C. 1954, either as a local real property tax or as a local general sales tax.
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During 1974, petitioners paid a "utility users tax" imposed by the city of Seal Beach, Calif., at the rate of 5 percent of the charges they paid for gas, electric, and certain telephone utilities. Held, the amount of such tax paid by petitioners is not deductible under sec. 164, I.R.C. 1954, either as a local real property tax or as a local general sales tax. Petitioner-husband, an attorney, incurred the expense of his own morning, evening, or weekend meals on days when meetings with clients outside of regular business hours made eating those meals at his home inconvenient. Held, the cost of…
1Opinion of the Court
Dawson, Judge:
Respondent determined a deficiency in petitioners’ Federal income tax for 1974 in the amount of $85.30. The two issues presented for decision are (1) whether petitioners are entitled under section 164 of the Code1 to a deduction for an amount paid as a “utility users tax,” and (2) whether under section 162, petitioners should be allowed a deduction for the cost of certain morning, evening, and weekend meals.
FINDINGS OF FACT
Some of the facts have been stipulated. The stipulation of facts together with the attached exhibits is incorporated herein by this reference.
Petitioners’…
2Cases cited7 opinions
- United States v. CorrellSupreme Court of the United States · 1967
- Sutter v. CommissionerUnited States Tax Court · 1953
- Drill v. CommissionerUnited States Tax Court · 1947
- Lee E. Coombs and Judy B. Coombs v. Commissioner of Internal Revenue, James C. Cox v. United StatesCourt of Appeals for the Ninth Circuit · 1979
- Robert H. Saunders v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1954
2 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Moss v. CommissionerUnited States Tax Court · 1983
- Christey v. United StatesCourt of Appeals for the Eighth Circuit · 1988
- Mohiuddin v. CommissionerUnited States Tax Court · 1996
- Kessler v. CommissionerUnited States Tax Court · 1985
- Russo v. CommissionerUnited States Tax Court · 1982
5 more not listed; retrieve them via the Exa API.