Estate of Straughn v. Commissioner
United States Tax Court
Howard Straughn purchased 170 acres of land and changed the crops thereon from wheat and cotton to Emperor table grapes. In order to make this change of crops economically feasible, subsoiling and leveling of the land, conceded to be "soil or water conservation" measures within the meaning of sec. 175, I.R.C. 1954, were undertaken.
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Howard Straughn purchased 170 acres of land and changed the crops thereon from wheat and cotton to Emperor table grapes. In order to make this change of crops economically feasible, subsoiling and leveling of the land, conceded to be "soil or water conservation" measures within the meaning of sec. 175, I.R.C. 1954, were undertaken. Held, Straughn's expenses for subsoiling and leveling the land are deductible under sec. 175, I.R.C. 1954; his use of the land was substantially a "continuation of the use which was made of the land immediately prior to its acquisition." Sec. 1.175-4(a)(2), Income…
1Opinion of the Court
Featherston, Judge:
Respondent determined deficiencies in petitioners’ Federal income tax for 1964 and 1965 in the amounts of $15,561.34 and $2,049.04, respectively. Certain concessions have been made by both parties, and the only issue remaining for decision is whether the expenditures incurred by Howard Straughn for the subsoiling and leveling of land which he acquired in 1964 are deductible as soil or water conservation expenditures under section 175.1
FINDINGS OF FACT
Iris Straughn (hereinafter referred to as petitioner) was a legal resident of Visalia, Calif., at the time the petition was…
2Cases cited4 opinions
- United States v. Charles G. Eidson, Jr.Court of Appeals for the Fifth Circuit · 1962
- Behring v. CommissionerUnited States Tax Court · 1959
- Coffin v. CommissionerUnited States Tax Court · 1963
- Herndon v. United StatesDistrict Court, E.D. South Carolina · 1962
3Cited by4 opinions
- Amfac, Inc. v. CommissionerUnited States Tax Court · 1978
- A. Duda & Sons, Inc. v. United StatesDistrict Court, M.D. Florida · 1974
- Amfac, Inc. v. CommissionerUnited States Tax Court · 1978
- Estate of Straughn v. CommissionerUnited States Tax Court · 1970