Cloud v. Commissioner
United States Tax Court
P, an active member of the Democratic Party, was appointed a deputy registrar of the State Bureau of Motor Vehicles in Butler County, Ohio. Deputy registrars operated the State's license bureaus, which charged customers for processing driver's license applications, vehicle registrations, license plates, and license tabs. Deputy registrars in Ohio were appointed pursuant to annual contracts with the Registrar.
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P, an active member of the Democratic Party, was appointed a deputy registrar of the State Bureau of Motor Vehicles in Butler County, Ohio. Deputy registrars operated the State's license bureaus, which charged customers for processing driver's license applications, vehicle registrations, license plates, and license tabs. Deputy registrars in Ohio were appointed pursuant to annual contracts with the Registrar. In order to obtain the appointment and ensure renewal of his contract in following years, P was required to obtain the recommendation of the Democratic Party. In order to get that…
1Opinion of the Court
RUWE, Judge:
Respondent determined deficiencies and additions to tax follows: in petitioners’ Federal income tax as
Year Deficiency 1983 $ 3,640.88
1984 10,341.56
1985 10,594.00
Year Deficiency
1986 $17,666.90
Additions to tax
Sec. 6653(a)(1)1 $182.04
517.08
Sec. 6653(a)(2) 50 percent of the interest due on $3,640.88 50 percent of the interest due on $10,341.56
Additions to tax
Sec. 6653(a)(1)(A) Sec. 6653(a)(1)(B)
Sec. 6661
$2,585.39
2,649.00
Sec. 6661 $4,417
Following concessions, the issues for decision are: (1) Whether petitioners may deduct amounts paid to a county Democratic Party as business expenses…
2Cases cited25 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Neely v. CommissionerUnited States Tax Court · 1985
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Bixby v. CommissionerUnited States Tax Court · 1972
- Commissioner v. TellierSupreme Court of the United States · 1966
20 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Shelton v. CommissionerUnited States Tax Court · 1995
- Balyan v. Comm'rUnited States Tax Court · 2017
- J.P. Sheahan Assoc., Inc. v. CommissionerUnited States Tax Court · 1992
- Doe v. CommissionerUnited States Tax Court · 1993
- Oatman v. Comm'rUnited States Tax Court · 2017
23 more not listed; retrieve them via the Exa API.