Elferdink v. Commissioner

U.S. Tax Court

Elferdink v. Commissioner

1976 T.C. Memo. 321, 35 T.C.M. 1451, 1976 Tax Ct. Memo LEXIS 82

CourtUnited States Tax Court

DecidedOctober 19, 1976

DocketDocket No. 3690-75.

StatusUnpublished

This text of 1976 T.C. Memo. 321 (Elferdink v. Commissioner) is published on Counsel Stack Legal Research, covering United States Tax Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Elferdink v. Commissioner, 1976 T.C. Memo. 321, 35 T.C.M. 1451, 1976 Tax Ct. Memo LEXIS 82 (tax 1976).

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Opinion

CLAUDIA ANN ELFERDINK and JOHN DAVID EGNAL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Elferdink v. Commissioner

Docket No. 3690-75.

United States Tax Court

T.C. Memo 1976-321; 1976 Tax Ct. Memo LEXIS 82; 35 T.C.M. (CCH) 1451; T.C.M. (RIA) 760321;

October 19, 1976, Filed

Claudia Ann Elferdink and John David Egnal, pro se.

Lowell F. Raeder, for the respondent.

TANNENWALD

MEMORANDUM OPINION

TANNENWALD, Judge: Respondent determined a deficiency of $6,289.30 in petitioners' income tax for 1973. In a prior proceeding ( John David Egnal,65 T.C. 255 (1975)), the main issue which formed the basis for the deficiency, i.e., a "war protest" deduction, was decided in favor of respondent. The sole remaining issue is the disallowance by respondent of petitioners' deduction of $250 which they characterized on their return as "real estate transfer" tax.

All of the facts having been stipulated, the parties have submitted the issue for decision under Rule 122, Tax Court Rules of Practice and Procedure.

Petitioners are husband and wife and resided in Philadelphia, *83 Pennsylvania, at the time of the filing of their petition herein. They filed their 1973 Federal income tax return with the Internal Revenue Service in Philadelphia.

At the time petitioners purchased their home in Philadelphia in 1973, they incurred a liability for, and paid, a Pennsylvania real estate transfer tax in the amount of $250. See Pa. Stat. Ann., tit. 72, sec. 3285 (1964). The question before us is whether such tax falls within the categories of taxes for which a deduction is allowed by section 164 of the Internal Revenue Code of 1954, as amended and in effect during the year in issue. That precise question has previously been before the Court and decided in the negative. Leonard C. Black,60 T.C. 108 (1973). ¹ We continue to adhere to that position.

Decision will be entered for respondent.

Footnotes

1. See also John M. Gibbons,T.C. Memo. 1976-125↩.

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CLAUDIA ANN ELFERDINK and JOHN DAVID EGNAL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Elferdink v. Commissioner

Docket No. 3690-75.

United States Tax Court

T.C. Memo 1976-321; 1976 Tax Ct. Memo LEXIS 82; 35 T.C.M. (CCH) 1451; T.C.M. (RIA) 760321;

October 19, 1976, Filed

Claudia Ann Elferdink and John David Egnal, pro se.

Lowell F. Raeder, for the respondent.

TANNENWALD

MEMORANDUM OPINION

TANNENWALD, Judge: Respondent determined a deficiency of $6,289.30 in petitioners' income tax for 1973. In a prior proceeding ( John David Egnal,65 T.C. 255 (1975)), the main issue which formed the basis for the deficiency, i.e., a "war protest" deduction, was decided in favor of respondent. The sole remaining issue is the disallowance by respondent of petitioners' deduction of $250 which they characterized on their return as "real estate transfer" tax.

All of the facts having been stipulated, the parties have submitted the issue for decision under Rule 122, Tax Court Rules of Practice and Procedure.

Petitioners are husband and wife and resided in Philadelphia, *83 Pennsylvania, at the time of the filing of their petition herein. They filed their 1973 Federal income tax return with the Internal Revenue Service in Philadelphia.

At the time petitioners purchased their home in Philadelphia in 1973, they incurred a liability for, and paid, a Pennsylvania real estate transfer tax in the amount of $250. See Pa. Stat. Ann., tit. 72, sec. 3285 (1964). The question before us is whether such tax falls within the categories of taxes for which a deduction is allowed by section 164 of the Internal Revenue Code of 1954, as amended and in effect during the year in issue. That precise question has previously been before the Court and decided in the negative. Leonard C. Black,60 T.C. 108 (1973). ¹ We continue to adhere to that position.

Decision will be entered for respondent.

Footnotes

1. See also John M. Gibbons,T.C. Memo. 1976-125↩.

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1976 T.C. Memo. 321, 35 T.C.M. 1451, 1976 Tax Ct. Memo LEXIS 82, Counsel Stack Legal Research, https://law.counselstack.com/opinion/elferdink-v-commissioner-tax-1976.

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