Tanner v. Commissioner
United States Tax Court
Held, that the petitioner is not entitled to deduct, in computing his adjusted gross income for the taxable year 1962 under section 62(1) of the Internal Revenue Code of 1954, West Virginia individual income tax paid in that year on his business income.
1Opinion of the Court
Douglas H. Tanner, Petitioner, v. Commissioner of Internal Revenue, Respondent
Tanner v. Commissioner
Docket No. 2159-64
United States Tax Court
45 T.C. 145; 1965 U.S. Tax Ct. LEXIS 19;
November 4, 1965, Filed
Decision will be entered for the respondent.
Held, that the petitioner is not entitled to deduct, in computing his adjusted gross income for the taxable year 1962 under section 62(1) of the Internal Revenue Code of 1954, West Virginia individual income tax paid in that year on his business income.
Douglas H. Tanner, pro se.
Richard M. Schwartz, for the respondent.
Atkins, Judge.
ATKINS
OPINION
The…
2Cases cited14 opinions
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Helvering v. WinmillSupreme Court of the United States · 1938
- Commissioner v. BilderSupreme Court of the United States · 1962
- Commissioner v. Estate of NoelSupreme Court of the United States · 1965
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