Sletteland v. Commissioner
United States Tax Court
Held, that the principal petitioner is not entitled to a deduction, under section 642(h) of the 1954 Code, for a claimed excess of the deductions over the gross income of the estate of his deceased father for the year of termination of the estate. Said excess of deductions amounted to only $ 36.73, and not $ 17,512 claimed by petitioner; and, since petitioner was not a beneficiary of the estate, even this reduced excess is not available to him as a deduction.
1Opinion of the Court
Greggar P. Sletteland and Virginia M. Sletteland, Petitioners, v. Commissioner of Internal Revenue, Respondent
Sletteland v. Commissioner
Docket No. 516-63
United States Tax Court
43 T.C. 602; 1965 U.S. Tax Ct. LEXIS 132;
February 8, 1965, Filed February 8, 1965, Filed
Decision will be entered under Rule 50.
Held, that the principal petitioner is not entitled to a deduction, under section 642(h) of the 1954 Code, for a claimed excess of the deductions over the gross income of the estate of his deceased father for the year of termination of the estate. Said excess of deductions amounted to only $…
2Cases cited14 opinions
- Neave v. CommissionerUnited States Tax Court · 1952
- Bull v. CommissionerUnited States Board of Tax Appeals · 1927
- Langford Inv. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1935
- The Prudential Insurance Co. v. BeckCalifornia Court of Appeal · 1940
- Austin v. CommissionerUnited States Board of Tax Appeals · 1928
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