Cox v. Commissioner
United States Tax Court
Held, turnpike tolls not deductible as taxes under section 164(a), I.R.C. 1954.
1Opinion of the Court
OPINION
Withey, Judge:
A deficiency in the income tax of petitioners for the taxable year 1960 has been determined by the respondent in the amount of $33.
The only issue to be decided is whether tolls paid by petitioner Donald L. Cox for the use of a turnpike are deductible as taxes under section 164(a) of the Internal Revenue Code of 1954.
The entire record is the stipulation of facts of the parties which we adopt as our findings of fact.
The petitioners, Donald L. Cox and Mollie M. Cox, filed their Federal income tax return for the calendar year 1960 with the district director of internal…
2Cases cited9 opinions
- Sands v. Manistee River Improvement Co.Supreme Court of the United States · 1887
- Roth v. CommissionerUnited States Tax Court · 1952
- Holeproof Hosiery Co. v. CommissionerUnited States Board of Tax Appeals · 1928
- Bloxton v. State Highway CommissionCourt of Appeals of Kentucky (pre-1976) · 1928
- People Ex Rel. Curren v. SchommerIllinois Supreme Court · 1945
4 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Sims v. CommissionerUnited States Tax Court · 1979
- Phillips Petroleum Co. v. CommissionerUnited States Tax Court · 1995
- Principal Life Insurance v. United StatesUnited States Court of Federal Claims · 2006
- Trujillo v. CommissionerUnited States Tax Court · 1977
- Dubitzky v. CommissionerUnited States Tax Court · 1973
7 more not listed; retrieve them via the Exa API.