Legal Opinion
Danny Kaye and Sylvia Kaye v. Commissioner of Internal Revenue, Cy Howard v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided February 15, 1961No. 16957PublishedCited by 37 opinions
1Per curiam
The Tax Court of the United States sustained the disallowance by the Commissioner of Internal Revenue of amounts paid by each petitioner, claimed by them to represent payments of interest on indebtedness and hence deductible within the meaning of Section 23 of the Internal Revenue Code of 1939, 1 in the computation of each petitioner’s net income for the calendar year 1952. The decision of the Tax Court is reported at 33 T.C. 511.
We believe that the cases here involved are controlled by the teachings in Knetsch v. United States, 364 U.S. 361, 81 S.Ct. 132, 5 L.Ed.2d 128, decided November 14,…
2Cases cited2 opinions
- Knetsch v. United StatesSupreme Court of the United States · 1960
- Kaye v. CommissionerUnited States Tax Court · 1959
3Cited by37 opinions
- Albert Gordon MacRae and Sheila MacRae v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1961
- Joseph H. Bridges and Lillier J. Bridges v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1963
- Karl F. Knetsch and Eva Fay Knetsch v. The United StatesUnited States Court of Claims · 1965
- Bridges v. CommissionerUnited States Tax Court · 1963
- Amor F. Pierce and Ida Mae Pierce v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
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