Glassell v. Commissioner
United States Tax Court
Upon the facts, held petitioners paid state income taxes on December 29, 1944, and, as they filed their returns on the cash basis, such payments are deductible from their gross income for the taxable year 1944.
1Opinion of the Court
OPINION.
Hill, Judge-.
The respondent argues that petitioners may not claim deductions for the state taxes paid prior to the time when “such taxes actually became legally due”; that such taxes did not become due until on or after January 1, 1945; and that the checks given to the state collector on December 29, 1944, by the petitioners were merely deposits and, as such, were not deductible. Petitioners, on the other hand, contend that, because they kept their books and filed their returns on the cash receipts and disbursement basis, the amounts paid to the state as taxes in 1944 are properly…
2Cases cited1 opinion
- Salomon v. State Tax Comm'n of NYSupreme Court of the United States · 1929
3Cited by11 opinions
- United Mercantile Agencies, Inc. v. CommissionerUnited States Tax Court · 1955
- Lowenstein v. CommissionerUnited States Tax Court · 1949
- Hart Furniture Co. v. CommissionerUnited States Tax Court · 1949
- Manhattan Const. Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1951
- Trepte v. Department of RevenueWisconsin Supreme Court · 1972
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