Eckstein v. Commissioner
United States Board of Tax Appeals
1. The petitioner accrued in 1932 as real property taxes for such year and deducted and was allowed in her Federal income tax return for that year amounts in excess of such real property taxes for that year as were finally determined and paid in 1934. At the time of the respondent's determination of the petitioner's income tax liability for 1934 the period of limitations for the assessment against the petitioner of any additional income taxes for 1932 had run.
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1. The petitioner accrued in 1932 as real property taxes for such year and deducted and was allowed in her Federal income tax return for that year amounts in excess of such real property taxes for that year as were finally determined and paid in 1934. At the time of the respondent's determination of the petitioner's income tax liability for 1934 the period of limitations for the assessment against the petitioner of any additional income taxes for 1932 had run. Held, that the respondent did not err in including the amount of the excess deduction for 1932 in the petitioner's income for 1934. 2.…
1Opinion of the Court
ELSIE S. ECKSTEIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Eckstein v. Commissioner
Docket No. 88763.
United States Board of Tax Appeals
41 B.T.A. 746; 1940 BTA LEXIS 1144;
April 5, 1940, Promulgated
1. The petitioner accrued in 1932 as real property taxes for such year and deducted and was allowed in her Federal income tax return for that year amounts in excess of such real property taxes for that year as were finally determined and paid in 1934. At the time of the respondent's determination of the petitioner's income tax liability for 1934 the period of limitations for the…
2Cases cited18 opinions
- Gano v. CommissionerUnited States Board of Tax Appeals · 1930
- Block v. CommissionerUnited States Board of Tax Appeals · 1939
- Houbigant, Inc. v. CommissionerUnited States Board of Tax Appeals · 1934
- Jemison v. CommissionerUnited States Board of Tax Appeals · 1929
- Victoria Paper Mills Co. v. CommissionerUnited States Board of Tax Appeals · 1935
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