Noble v. Commissioner
United States Tax Court
Petitioner's businesses were located in Brentwood, Tenn. Brentwood built a new sewer system and enacted an ordinance requiring petitioner to disconnect his private sewage treatment plant, hook up to the new system, and pay the City a one-time "tap fee" to help cover the capital cost of the system, and a monthly service charge to help cover Brentwood's operating expenses. Held: The "tap fee" was a special assessment for an improvement benefiting petitioner's property.
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Petitioner's businesses were located in Brentwood, Tenn. Brentwood built a new sewer system and enacted an ordinance requiring petitioner to disconnect his private sewage treatment plant, hook up to the new system, and pay the City a one-time "tap fee" to help cover the capital cost of the system, and a monthly service charge to help cover Brentwood's operating expenses. Held: The "tap fee" was a special assessment for an improvement benefiting petitioner's property. It was a capital expenditure. It was not deductible as a tax or business expense. Held, further, the intangible asset (use of…
1Opinion of the Court
Glenn A. Noble and Iva Lee Noble, Petitioners v. Commissioner of Internal Revenue, Respondent
Noble v. Commissioner
Docket No. 4276-76
United States Tax Court
70 T.C. 916; 1978 U.S. Tax Ct. LEXIS 59;
September 13, 1978, Filed
Decision will be entered under Rule 155.
Petitioner's businesses were located in Brentwood, Tenn. Brentwood built a new sewer system and enacted an ordinance requiring petitioner to disconnect his private sewage treatment plant, hook up to the new system, and pay the City a one-time "tap fee" to help cover the capital cost of the system, and a monthly service charge to help…
2Cases cited11 opinions
- United States v. ScovilSupreme Court of the United States · 1955
- Abraham Teitelbaum v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1961
- Woolrich Woolen Mills v. United StatesCourt of Appeals for the Third Circuit · 1961
- Badger Pipe Line Company v. The United StatesUnited States Court of Claims · 1968
- Lee Wilson & Co. v. CommissionerUnited States Board of Tax Appeals · 1932
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