Ridder v. Commissioner
United States Tax Court
1. Held, petitioner may not deduct those portions of his union dues allocated to the union's building fund and to the construction of recreational facilities. Briggs v. Commissioner, 75 T.C. 465 (1980), appeal filed (9th Cir., Feb. 11, 1981), followed. 2. Petitioner was a truck driver.
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1. Held, petitioner may not deduct those portions of his union dues allocated to the union's building fund and to the construction of recreational facilities. Briggs v. Commissioner, 75 T.C. 465 (1980), appeal filed (9th Cir., Feb. 11, 1981), followed. 2. Petitioner was a truck driver. In 1975, petitioner purchased a tractor-truck which qualified as "new section 38 property" under sec. 48(a) and (b), I.R.C. 1954. Petitioner leased the truck to his employer, on whose behalf petitioner drove the truck, for an indefinite lease term which either party could cancel upon 30 days' written notice…
1Opinion of the Court
OPINION
Fay, Judge:
Respondent determined a deficiency of $2,731 in petitioners’ Federal income tax for 1975. After concessions, the issues presented are (1) whether petitioners may deduct under section 162(a)1 the entire amount of union dues paid during the year where portions of such dues were allocated by the union to a building fund and to a fund for the construction of recreational facilities for the members, and (2) whether petitioners are entitled to an investment credit for new equipment purchased and then leased to petitioner-husband’s employer.
All of the facts were stipulated and are…
2Cases cited13 opinions
- Nebbia v. New YorkSupreme Court of the United States · 1934
- Commissioner v. KowalskiSupreme Court of the United States · 1977
- Paragon Jewel Coal Co. v. CommissionerSupreme Court of the United States · 1965
- World Airways, Inc. v. CommissionerUnited States Tax Court · 1974
- Sam MacRi & Sons, Inc., a Corporation, and Continental Casualty Company, a Corporation v. U. S. A. For the Use of Oaks Construction CompanyCourt of Appeals for the Ninth Circuit · 1963
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3Cited by52 opinions
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- Laurence M. And Phyllis W. Carlson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
- Donald G. McNamara and Valerie J. McNamara and Robert F. Christiansen and Lucille L. Christiansen v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1987
- Carlson v. CommissionerUnited States Tax Court · 1982
47 more not listed; retrieve them via the Exa API.