Uhlenbrock v. Commissioner
United States Tax Court
U, as a coexecutor, paid a portion of an addition to tax for late filing of an estate tax return under sec. 6651(a), I.R.C. 1954. Held, the addition to tax is a "fine or similar penalty" under sec. 162(f) and is not deductible under sec. 162 or 212. Held, further, U's payment is not deductible under sec. 1341 as a restoration of previously reported executor's commissions because it is unrelated to such income and because sec. 1341 does not grant a deduction for an otherwise…
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U, as a coexecutor, paid a portion of an addition to tax for late filing of an estate tax return under sec. 6651(a), I.R.C. 1954. Held, the addition to tax is a "fine or similar penalty" under sec. 162(f) and is not deductible under sec. 162 or 212. Held, further, U's payment is not deductible under sec. 1341 as a restoration of previously reported executor's commissions because it is unrelated to such income and because sec. 1341 does not grant a deduction for an otherwise nondeductible item.
1Opinion of the Court
OPINION
Tannenwald, Judge:
Respondent determined a deficiency in petitioners’ Federal income tax for 1973 in the amount of $3,021.65. The sole issue before us is whether petitioners are entitled to a deduction in respect of that portion of a section 6651(a)1 addition to tax incurred by the Estate of Frank Dut-tenhofer which was paid in 1973 by Albert J. Uhlenbrock as a fiduciary of such estate.
The parties submitted this case to the Court upon a full stipulation of facts (Rule 122, Tax Court Rules of Practice and Procedure) which is incorporated herein by this reference.
Petitioners, husband and…
2Cases cited20 opinions
- Spies v. United StatesSupreme Court of the United States · 1943
- United States v. GilmoreSupreme Court of the United States · 1963
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- United States v. Skelly Oil Co.Supreme Court of the United States · 1969
- Helvering v. ReynoldsSupreme Court of the United States · 1941
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3Cited by24 opinions
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- Patton v. CommissionerUnited States Tax Court · 1978
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