Curtis v. Commissioner
United States Tax Court
1. Petitioner received notarial fees in respect of which no tax was collectible by virtue of the Public Salary Tax Act of 1939. Expenses were incurred in connection with the earning of such fees and a state income tax was paid upon similar fees received the previous year. Held, that neither the expenses nor the state income tax to the extent allocable to the earnings of these notarial fees are deductible from petitioner's gross income.
Read the full summary
1. Petitioner received notarial fees in respect of which no tax was collectible by virtue of the Public Salary Tax Act of 1939. Expenses were incurred in connection with the earning of such fees and a state income tax was paid upon similar fees received the previous year. Held, that neither the expenses nor the state income tax to the extent allocable to the earnings of these notarial fees are deductible from petitioner's gross income. Sec. 24 (a) (5), Revenue Act of 1936. 2. Pursuant to a plan of reorganization approved by the court having jurisdiction of a corporation in receivership,…
1Opinion of the Court
opinion.
Hill, Judge:
This proceeding involves an income tax deficiency for 1936 in the amount of $93,609.21. Petitioner, an individual, filed his 1936 tax return on the cash receipts and disbursements basis with the collector for the second New York district. The proceeding presents the following questions:
1. Did respondent err in disallowing the deduction of certain expenses allocable to income in respect of which no tax was paid or collectible ?
2. Did respondent err in disallowing the deduction of so much of the New York State income tax paid by petitioner in 1936 as was attributable to the…
2Cases cited4 opinions
- Helvering v. GerhardtSupreme Court of the United States · 1938
- Helvering v. San Joaquin Fruit & Investment Co.Supreme Court of the United States · 1936
- Heiner v. MellonSupreme Court of the United States · 1938
- Helvering v. William Flaccus Oak Leather Co.Supreme Court of the United States · 1941
3Cited by25 opinions
- Standard Paving Co. v. CommissionerUnited States Tax Court · 1949
- Hawaiian Trust Company Limited v. United StatesCourt of Appeals for the Ninth Circuit · 1961
- Hawaiian Trust Co. v. United StatesCourt of Appeals for the Ninth Circuit · 1961
- Wofford v. CommissionerUnited States Tax Court · 1945
- Deason v. CommissionerUnited States Tax Court · 1964
20 more not listed; retrieve them via the Exa API.