Fawsett v. Commissioner
United States Board of Tax Appeals
Petitioner paid income taxes to the State of Wisconsin under a statute which at that time had been held valid by the highest court of the state, but which has since been declared invalid by the Supreme Court of the United States. The statute of limitations against refunds of the tax had run when the decision of the Supreme Court was handed down. Held, petitioner is entitled to deduct as taxes paid the full amount paid to the state.
1Opinion of the Court
*909OPINION.
Akundeld:
In disallowing a portion of the deduction claimed by petitioner as taxes paid to the State of Wisconsin, the respondent relies upon the proposition that amounts paid as taxes under unconstitutional statutes are not taxes at all, in view of the established doctrine that an unconstitutional act is wholly void and “ in legal contemplation, as inoperative as though it had never been enacted.” Norton v. Shelby County, 118 U.S. 425. There have been several cases somewhat close to this on the facts. In Philip C. Brown, 10 B.T.A. 1122, and Inland Products Co., 10 B.T.A. 235; aff'd.,…
2Cases cited6 opinions
- Norton v. Shelby CountySupreme Court of the United States · 1886
- State ex rel. Bolens v. FrearWisconsin Supreme Court · 1912
- Brown v. CommissionerUnited States Board of Tax Appeals · 1928
- E. L. Bruce Co. v. CommissionerUnited States Board of Tax Appeals · 1930
- Whitbeck v. Wisconsin Tax CommissionWisconsin Supreme Court · 1932
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- JA Dougherty's Sons v. Commissioner of Internal Rev.Court of Appeals for the Third Circuit · 1941
- Cartex Mills, Inc. v. CommissionerUnited States Board of Tax Appeals · 1940
- E. B. Elliott Co. v. CommissionerUnited States Board of Tax Appeals · 1941
- Fawsett v. CommissionerUnited States Board of Tax Appeals · 1934
- Jolson v. CommissionerUnited States Tax Court · 1944