ADVO, Inc. & Subsidiaries v. Commissioner
United States Tax Court
R disallowed a deduction P claimed under I.R.C. sec. 199 of $1,515,992 for the 2006 tax year and $151,047 for the short 2007 tax year. R determined that P was not considered to have manufactured, produced, grown, or extracted qualifying production property under I.R.C. sec. 199 with respect to P's direct advertising mailings. Held: P did not have the benefits and burdens of ownership of the direct advertising materials and is not entitled to the I.R.C. sec. 199 deduction.
1Opinion of the Court
Wherry, Judge:
This case is before the Court on a petition for redetermination of deficiencies in income tax respondent determined for petitioner’s 2006 tax year and short 2007 tax year.
The only issue for decision in this Opinion in this bifurcated case is whether petitioner is entitled to a section 199 1 deduction for manufactured, produced, grown, or extracted qualifying production property with respect to petitioner’s direct advertising mailings. 2
FINDINGS OF FACT
The parties’ stipulation of facts, with accompanying exhibits, and the stipulations of settled issues are incorporated herein by…
2Cases cited38 opinions
- Daubert v. Merrell Dow Pharmaceuticals, Inc.Supreme Court of the United States · 1993
- Kumho Tire Co. v. CarmichaelSupreme Court of the United States · 1999
- Skidmore v. Swift & Co.Supreme Court of the United States · 1944
- United States v. Mead Corp.Supreme Court of the United States · 2001
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
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3Cited by7 opinions
- Webber v. CommissionerUnited States Tax Court · 2015
- Shea Homes, Inc. v. CommissionerUnited States Tax Court · 2014
- Estate of Morrissette v. Comm'rUnited States Tax Court · 2016
- Advo, Inc. & Subsidiaries v. CommissionerUnited States Tax Court · 2013
- At&t Advertising, L.P. v. United StatesUnited States Court of Federal Claims · 2020
2 more not listed; retrieve them via the Exa API.