Zaninovich v. Commissioner
United States Tax Court
On Dec. 20, 1973, petitioners paid rent for the use of property for the period Dec. 1, 1973, through Nov. 30, 1974. Held, only the amount allocable to use of the land in 1973 is deductible in that year.
1Opinion of the Court
Tannenwald, Judge:
Respondent determined deficiencies in income tax for the year 1973 as follows:
Taxpayer Deficiency
Martin J. and Margaret M. Zaninovich.$7,085
Vincent M. and Dorothy F. Zaninovich.7,130
The sole issue for decision is whether an amount paid as rent in December 1973, for the use of land for the period December 1, 1973, through November 30, 1974, is fully deductible in 1973.
FINDINGS OF FACT
Some of the facts have been stipulated and are found accordingly. The stipulation of facts and the exhibits attached thereto are incorporated herein by reference.
Petitioners Martin J. and…
2Cases cited17 opinions
- Woodward v. CommissionerSupreme Court of the United States · 1970
- United States v. CattoSupreme Court of the United States · 1966
- R D. And Ida M. Cravens v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1959
- University Properties, Inc. v. CommissionerUnited States Tax Court · 1966
- Auburn Packing Co. v. CommissionerUnited States Tax Court · 1973
12 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- Packard v. CommissionerUnited States Tax Court · 1985
- Keller v. CommissionerUnited States Tax Court · 1982
- Martin J. And Margaret M. Zaninovich and Vincent M. And Dorothy F. Zaninovich v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1980
- Hoopengarner v. CommissionerUnited States Tax Court · 1983
- RLC Indus. Co. v. CommissionerUnited States Tax Court · 1992
28 more not listed; retrieve them via the Exa API.