Boucher v. Commissioner
United States Tax Court
Petitioner Edward W. Boucher, an insurance agent, gave insurance premium "discounts" to his customers during 1974 and 1975 in violation of a State "rebate statute." Held, the rebate statute was "generally enforced" during those years within the meaning of sec. 162(c)(2), I.R.C. 1954, and, therefore, the premium "discounts" are not deductible as trade or business expenses under sec. 162(a), I.R.C. 1954.
1Opinion of the Court
Featherston, Judge:
Respondent determined deficiencies in petitioners’ Federal income taxes for 1974 and 1975 in the respective amounts of $5,965 and $12,717. The only issue for decision is whether a State statute prohibiting the discounting of insurance premiums by insurance agents was "generally enforced,” within the meaning of section 162(c)(2),1 during the years in question.
FINDINGS OF FACT
Petitioners Edward W. Boucher (hereinafter petitioner) and Gloria D. Boucher filed joint Federal income tax returns for 1974 and 1975 with the Internal Revenue Service Center, Ogden, Utah. At the time…
2Cases cited7 opinions
- Tank Truck Rentals, Inc. v. CommissionerSupreme Court of the United States · 1958
- Boyle, Flagg & Seaman, Inc. v. CommissionerUnited States Tax Court · 1955
- Alex v. CommissionerUnited States Tax Court · 1978
- James Alex and Betty Jean Alex v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1980
- United States v. John M. Winters, Jr., and Marian M. WintersCourt of Appeals for the Tenth Circuit · 1958
2 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Brizell v. CommissionerUnited States Tax Court · 1989
- Edward W. Boucher and Gloria D. Boucher v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
- Brown v. CommissionerUnited States Tax Court · 1992
- Custis v. CommissionerUnited States Tax Court · 1982
- Roberson v. Internal Revenue Service (In re Roberson)United States Bankruptcy Court, M.D. Tennessee · 1994
8 more not listed; retrieve them via the Exa API.