Eisenberg v. Commissioner
United States Board of Tax Appeals
A vendee paying in 1921 an excise tax imposed by section 902, Title IX, of the Revenue Act of 1918, upon the purchase of paintings, is not entitled to deduct from gross income in his income-tax return for 1921 the amount of the tax paid.
1Opinion of the Court
*575OPINION.
Smith :
Sections 902 and 903 of the Revenue Act of 1918 provide:
Sec. 902. That there shall be levied, assessed, collected, and paid upon sculpture, paintings, statuary, art porcelains, and bronzes, sold by any person other than the artist, a tax equivalent to 10 per centum of the price for which so sold. This section shall not apply to the sale of any such article to an educational institution or public art museum.
Sec. 903. That every person liable for any tax imposed by section 900, 902, or 906, shall make monthly returns under oath in duplicate and pay the taxes imposed by such…
2Cases cited3 opinions
- Eliot Nat. Bank v. GillDistrict Court, D. Massachusetts · 1913
- First Nat. Bank of Jackson v. McNeelCourt of Appeals for the Fifth Circuit · 1917
- National Bank of Commerce v. AllenDistrict Court, E.D. Missouri · 1914
3Cited by4 opinions
- Merchants Bank Bldg. Co. v. HelveringCourt of Appeals for the Eighth Circuit · 1936
- Borg & Beck Co. v. CommissionerUnited States Board of Tax Appeals · 1931
- Eckstein v. CommissionerUnited States Board of Tax Appeals · 1940
- Eisenberg v. CommissionerUnited States Board of Tax Appeals · 1928