U.S. Court of Appeals for the Fourth Circuit, 1966

Douglas H. Tanner v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Fourth Circuit · Decided June 24, 1966 · Boreman, Bryan, Bell

363 F.2d 36; 18 A.F.T.R.2d (RIA) 5125; 1966 U.S. App. LEXIS 5692 (Federal Reporter, Second Series)

Counsel

Thomas N. Chambers, Charleston, W. Va. (Jackson, Kelly, Holt & O’Farrell, Charleston, W. Va., on brief), for petitioner., Anthony Z. Roisman, Atty., Dept. of Justice (Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson and Melva M. Graney, Attys., Dept. of Justice, on brief), for respondent.

Cases that cite this one

4 later published cases cite this decision.

Charles E. and Sherrie R. Strange v. Commissioner (United States Tax Court 2000)
James E. Redlark and Cheryl L. Redlark v. Commissioner (United States Tax Court 1996)
Cutler v. Comm'r (United States Tax Court 2015)
Tetreault v. Franchise Tax Board (Cal. Ct. App. 1967)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion

PER CURIAM:

The Tax Court of the United States held 1 that the Petitioner is not entitled to deduct, in computing his adjusted gross income for the taxable year 1962 under section 62(1) of the Internal Revenue Code of 1954, West Virginia individual income tax paid in that year on his business income derived primarily from his business as an accountant. This decision is before us on petition for review.

We affirm on the opinion of the Tax Court.

Affirmed.

. 45 T.C. 145, Atkins, Judge.

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