Legal Opinion
Jaffa v. United States
District Court, N.D. Ohio
Decided September 29, 1961No. Civ. A. No. 35864PublishedCited by 4 opinions
1Opinion of the Court
KALBFLEISCH, District Judge.
In this action the plaintiffs sued for a refund of income taxes in the amount of $2,276.28, assessed and paid for the year 1952. The assessment of taxes resulted from the disallowance by the Commissioner of Internal Revenue of a deduction claimed for repairs in the amount of $5,613.72. The Commissioner, decided that of said amount claimed deductible for repairs, the amount of $5,447.22 was in fact a capital expenditure subject to depreciation and not deductible in full in the year in which made.
The taxpayers, Jack I. Jaffa and Ellen C. Jaffa, husband and wife,…
2Cases cited6 opinions
- M. A. Stoeltzing and Margaret M. Stoeltzing, His Wife v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
- Chesapeake Corp. of Virginia v. CommissionerUnited States Tax Court · 1951
- Bloomfield Steamship Co. v. CommissionerUnited States Tax Court · 1959
- Sanford Cotton Mills v. CommissionerUnited States Board of Tax Appeals · 1929
- Squier v. CommissionerUnited States Board of Tax Appeals · 1928
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Commissioner v. Idaho Power Co.Supreme Court of the United States · 1974
- Commissioner v. Idaho Power Co.Supreme Court of the United States · 1974
- Sherry v. CommissionerUnited States Tax Court · 1975
- Subt v. CommissionerUnited States Tax Court · 1991