Higgins v. Commissioner

U.S. Tax Court

Higgins v. Commissioner

33 T.C. 161, 1959 U.S. Tax Ct. LEXIS 52

CourtUnited States Tax Court

DecidedOctober 27, 1959

DocketDocket Nos. 72237, 72238

StatusPublished

Cited by13 cases

This text of 33 T.C. 161 (Higgins 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.

Bluebook

Higgins v. Commissioner, 33 T.C. 161, 1959 U.S. Tax Ct. LEXIS 52 (tax 1959).

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Opinion

OPINION.

Fisher, Judge:

The above-entitled cases were consolidated. They involve deficiencies in income tax determined against petitioner for the years and in the amounts following:

Year Deficiency

1953 -$1, 527.11

1954 - 2, 271.28

1955 - 2,428. 99

1956 _ 1, 928. 56

Total- 8,155.94

The. only issue presented is whether ad valorem real estate taxes paid by lessee, United States Steel Corporation, on an iron ore mine are includible in lessor’s gross income for such years as additional rent or royalty and thus part of lessor’s gross income from the property.

All of the facts are stipulated and are included herein by this reference.

Both parties agree that Burt v. United States, 170 F. Supp. 958 (Ct. Cl., 1959), decided adversely to the United States, is “on all fours” with the instant case. Respondent would have us hold that the Court of Claims was in error. We have carefully reviewed Burt v. United States, supra, in the light of the arguments presented by respondent in the instant case. We agree with the reasoning of the Court of Claims in the Burt case, as well as the conclusion reached by that court. We, accordingly, sustain petitioner’s position in the instant case.

Decisions mil be entered under Rule 50.

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OPINION.

Fisher, Judge:

The above-entitled cases were consolidated. They involve deficiencies in income tax determined against petitioner for the years and in the amounts following:

Year Deficiency

1953 -$1, 527.11

1954 - 2, 271.28

1955 - 2,428. 99

1956 _ 1, 928. 56

Total- 8,155.94

The. only issue presented is whether ad valorem real estate taxes paid by lessee, United States Steel Corporation, on an iron ore mine are includible in lessor’s gross income for such years as additional rent or royalty and thus part of lessor’s gross income from the property.

All of the facts are stipulated and are included herein by this reference.

Both parties agree that Burt v. United States, 170 F. Supp. 958 (Ct. Cl., 1959), decided adversely to the United States, is “on all fours” with the instant case. Respondent would have us hold that the Court of Claims was in error. We have carefully reviewed Burt v. United States, supra, in the light of the arguments presented by respondent in the instant case. We agree with the reasoning of the Court of Claims in the Burt case, as well as the conclusion reached by that court. We, accordingly, sustain petitioner’s position in the instant case.

Decisions mil be entered under Rule 50.

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Bluebook (online)

33 T.C. 161, 1959 U.S. Tax Ct. LEXIS 52, Counsel Stack Legal Research, https://law.counselstack.com/opinion/higgins-v-commissioner-tax-1959.

Opinion

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