Barkett v. Commissioner
United States Tax Court
Held, that petitioners are not entitled to deduct membership assessments paid to the Atlanta Retail Liquor Association for the taxable year 1950, since they have failed to meet the burden of proving that no substantial part of the activities of said association was carrying on propaganda, or otherwise attempting, to influence legislation.
1Opinion of the Court
FisheR, Judge:
Respondent determined a deficiency in income tax of petitioners for the taxable year 1950 in the amount of $1,037.96.
The sole contested issue is whether or not petitioners are entitled to deduct membership assessments paid in 1950 to the Atlanta Retail Liquor Association, the focal point being whether petitioners have met the burden of proving that no substantial part of the activities of said association was carrying on propaganda, or otherwise attempting, to influence legislation.
BINDINGS OB BAOT.
Petitioners are individuals residing in Atlanta, Georgia. Petitioners filed their…
2Cases cited6 opinions
- Cammarano v. United StatesSupreme Court of the United States · 1959
- Textile Mills Securities Corp. v. CommissionerSupreme Court of the United States · 1941
- Davis v. CommissionerUnited States Tax Court · 1956
- McClintock-Trunkey Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1954
- American Hardware & Equipment Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1953
1 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Kerry Inv. Co. v. CommissionerUnited States Tax Court · 1972
- Estate of Allensworth v. CommissionerUnited States Tax Court · 1976
- Jordan v. CommissionerUnited States Tax Court · 1973
- Barkett v. CommissionerUnited States Tax Court · 1959
- Estate of Allensworth v. CommissionerUnited States Tax Court · 1976
2 more not listed; retrieve them via the Exa API.