Legal Opinion
Turner v. Comm'r
United States Tax Court
Decided November 4, 2004No. 1219-03UnpublishedCited by 1 opinion
1Opinion of the Court
DAVID G. TURNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Turner v. Comm'r
No. 1219-03
United States Tax Court
T.C. Memo 2004-251; 2004 Tax Ct. Memo LEXIS 264; 88 T.C.M. (CCH) 412;
November 4, 2004, Filed
Petitioner was liable for federal income taxes on income received in 1999. Petitioner was not entitled to additional personal exemption for his wife. Petitioner cannot deduct his claimed charitable contributions, but petitioner could deduct portion, as so found, of mortgage interest and real property taxes he paid in 1999. Petitioner was liable for addition to tax under section…
2Cases cited30 opinions
- Larry Bonner v. City of Prichard, AlabamaCourt of Appeals for the Eleventh Circuit · 1981
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
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3Cited by1 opinion
- Meissner v. United StatesUnited States Court of Federal Claims · 2018