Roth v. Commissioner
United States Tax Court
1. Respondent correctly determined the contested deficiency upon the basis of a joint return by both petitioners. 2. Petitioner Louis M. Roth in the taxable year purchased at retail in Oklahoma cigarettes upon which the Oklahoma cigarette tax in the sum of $ 60 had been paid, as evidenced by revenue stamps attached to each package of cigarettes. Held, that such tax was not deductible by petitioner.
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1. Respondent correctly determined the contested deficiency upon the basis of a joint return by both petitioners. 2. Petitioner Louis M. Roth in the taxable year purchased at retail in Oklahoma cigarettes upon which the Oklahoma cigarette tax in the sum of $ 60 had been paid, as evidenced by revenue stamps attached to each package of cigarettes. Held, that such tax was not deductible by petitioner. Williard I. Thompson, 15 T. C. 609, in so far as it pertains to the deduction of Oklahoma cigarette tax, will no longer be followed. 3. Respondent disallowed a deduction of $ 6 taken by petitioner…
1Opinion of the Court
OPINION.
Hill, Judge:
Respondent has determined a deficiency in the sum of $22.72 for the calendar year 1948. At the hearing respondent moved to increase the deficiency due to an error in calculation. By the petition, error is assigned upon (a) respondent’s action in determining the deficiency upon the basis of a joint return, and his disallowance of deductions as follows: (b) cigarette tax, $60; (c) sewer tax, $6; (d) telephone, $16.80; (e) work clothing and laundry, $112.65; (f) medical expense adjustment, $16.49.
The proceeding was heard at Muskogee, Oklahoma, on May 7,1951, by Henry C.…
2Cases cited7 opinions
- Roberts v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1949
- Ferguson v. CommissionerUnited States Tax Court · 1950
- Roberts v. CommissionerUnited States Tax Court · 1948
- Commissioner of Internal Revenue v. Thompson Et UxCourt of Appeals for the Tenth Circuit · 1951
- Sharp v. HallSupreme Court of Oklahoma · 1947
2 more not listed; retrieve them via the Exa API.
3Cited by67 opinions
- Kroll v. CommissionerUnited States Tax Court · 1968
- Hynes v. CommissionerUnited States Tax Court · 1980
- James Donnelly v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1959
- Donnelly v. CommissionerUnited States Tax Court · 1957
- Calhoun v. CommissionerUnited States Tax Court · 1954
62 more not listed; retrieve them via the Exa API.