Nichols v. Commissioner
United States Tax Court
Petitioner, after filling an interim vacancy on the Supreme Court of Georgia, was successfully elected to a full term as an associate justice on the Supreme Court of Georgia. In order to qualify as a candidate for this position in the 1968 Georgia primary election, petitioner was assessed an $ 1,800 filing fee by the Democratic Party of Georgia.
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Petitioner, after filling an interim vacancy on the Supreme Court of Georgia, was successfully elected to a full term as an associate justice on the Supreme Court of Georgia. In order to qualify as a candidate for this position in the 1968 Georgia primary election, petitioner was assessed an $ 1,800 filing fee by the Democratic Party of Georgia. Held, the filing fee is not deductible as a State tax under sec. 164, nor is it otherwise deductible under sec. 162 or sec. 212, I.R.C. 1954.
1Opinion of the Court
OPINION
Tannenwald, Judge:
Respondent determined a deficiency in petitioners’ Federal income tax for the taxable year 1968 in the amount of $610.44. The sole issue is whether a filing fee paid by petitioner Horace E. Nichols to the Democratic Party of Georgia in order to have his name placed on the State of Georgia’s election ballot is a tax that qualifies for deduction for Federal income tax purposes under section 1641 or is otherwise deductible under either section 162 or 212.
All of the facts have been stipulated. The stipulation of facts and the exhibits attached thereto are incorporated…
2Cases cited12 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Bullock v. CarterSupreme Court of the United States · 1972
- Primuth v. CommissionerUnited States Tax Court · 1970
- McDonald v. CommissionerSupreme Court of the United States · 1944
- Cremona v. CommissionerUnited States Tax Court · 1972
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3Cited by18 opinions
- Cloud v. CommissionerUnited States Tax Court · 1991
- Estate of Rockefeller v. CommissionerUnited States Tax Court · 1984
- Martino v. CommissionerUnited States Tax Court · 1974
- Levy v. United StatesUnited States Court of Claims · 1976
- Carson v. CommissionerUnited States Tax Court · 1978
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