Washburn v. Commissioner
United States Tax Court
The petitioner, a newspaper publisher and editor, made certain payments in circulating a petition to refer an Act of the State legislature exempting livestock and poultry feeds from sales tax, to a vote by the people of Arkansas. Held, such payments are not deductible either as business expenses under section 162, I.R.C. 1954, or as nonbusiness expenses under section 212(1) or ( 2), I.R.C. 1954.
1Opinion of the Court
BRUCE, Judge:
This proceeding involves a deficiency in Federal income tax determined against tbe petitioner for the year 1955 in tbe amount of $2,015.78. Tbe sole issue is whether a $6,024.96 expenditure incurred in circulating a petition to refer an Act of the Arkansas State legislature to a vote by tbe people of Arkansas is deductible under section 162 or section 212(1) or (2) of tbe Internal Revenue Code of 1954.
FINDINGS OF FACT.
The stipulated facts are so found and are incorporated herein by this reference.
Alex H. Washburn (hereinafter referred to as petitioner), an individual resident at…
2Cases cited7 opinions
- Cammarano v. United StatesSupreme Court of the United States · 1959
- McDonald v. CommissionerSupreme Court of the United States · 1944
- Old Mission Portland Cement Co. v. HelveringSupreme Court of the United States · 1934
- Old Mission P. Cement Co. v. Commissioner of Int. Rev.Court of Appeals for the Ninth Circuit · 1934
- F. Strauss & Son, Inc., of Arkan Sas v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1958
2 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Denver & R. G. W. R. Co. v. CommissionerUnited States Tax Court · 1962
- Montgomery v. CommissionerUnited States Tax Court · 1968
- Webb v. CommissionerUnited States Tax Court · 1971
- Jordan v. CommissionerUnited States Tax Court · 1973
- CGG Ams., Inc. v. Comm'rUnited States Tax Court · 2016
6 more not listed; retrieve them via the Exa API.