Legal Opinion
Skemp v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided June 8, 1948No. 9424PublishedCited by 64 opinions
1Opinion of the Court
MINTON, Circuit Judge.
The petitioner seeks the review of a decision of the Tax Court affirming a determination by the Commissioner of a deficiency in the petitioner’s income tax for the year 1941 because of the disallowance as a business expense of $3,800 rent paid by him to the trustee he had named in a trust created by him.
The petitioner, hereafter referred to as the taxpayer, is a practicing physician in La Crosse County, Wisconsin. Prior to May 12, 1941, he owned a two-story brick building in La Crosse, in part of which he conducted his medical clinic and the rest of which was arranged…
2Cases cited2 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Johnson v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1936
3Cited by64 opinions
- Furman v. CommissionerUnited States Tax Court · 1966
- Irvine K. Furman and Lorena K. Furman v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
- Brown v. Commissioner of Internal Revenue (Two Cases)Court of Appeals for the Third Circuit · 1950
- I. L. Van Zandt and Ruth B. Van Zandt v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1965
- Ingle Coal Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1949
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