Douglas H. Tanner v. Comm'r of Internal Revenue, 363 F.2d 36 (4th Cir. 1966). · Go Syfert
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Douglas H. Tanner v. Comm'r of Internal Revenue, 363 F.2d 36 (4th Cir. 1966). Cases Citing This Book View Copy Cite
39 citation events (4 in the last 25 years) across 11 distinct courts.
Strongest positive: Cutler v. Comm'r (tax, 2015-04-09)
Treatment trajectory · 1967 → 2026 · click a year to view as-of
1967 1996 2026
Top citers, strongest first. 5 distinct citers. How cited ↗
discussed Cited "see" Cutler v. Comm'r
Tax Ct. · 2015 · signal: see · confidence high
See Tanner v. Commissioner , 45 T.C. 145 , 147-148 (1965) (rejecting a West Virginia taxpayer's attempt to take above-the-lne deductions for West Virginia income tax he paid on his share of net income earned by an accounting firm of which he was a partner), aff'd , 363 F.2d 36 (4th Cir. 1966) ; see also Strange v. Commissioner , 114 T.C. 206 (2000) (disallowing above-the-line deductions for State nonresident income taxes paid on net royalty income derived from oil and gas wells), aff'd , 270 F.3d 786 (9th Cir. 2001) .
discussed Cited "see" Charles E. and Sherrie R. Strange v. Commissioner (2×)
Tax Ct. · 2000 · signal: see · confidence high
See T.D. 5425, 1945 C.B. 10 , 16. 4 In Tanner v. Commissioner, 45 T.C. 145 (1965), affd. per curiam 363 F.2d 36 (4th Cir. 1966), the issue was decided pursuant to the provisions of sec. 62(1), I.R.C. 1954 (as amended).
discussed Cited "see" Strange (2×)
unknown court · Car · signal: see · confidence high
See id. at 147 .
discussed Cited "see, e.g." In Re Vale
Bankr. N.D. Ind. · 1996 · signal: see also · confidence low
See also Tanner v. Commissioner, 45 T.C. 145 , 1965 WL 1300 (1965), aff'd, 363 F.2d 36 (4th Cir.1966). * # * * * * [With the enactment] of the Tax Reform Act of 1986, it states: (h) Disallowance of deduction for personal interest (1) in general.
cited Cited "see, e.g." Miller v. United States
D.N.D. · 1993 · signal: see also · confidence low
See also Tanner v. Commissioner, 45 T.C. 145 , 1965 WL 1300 (1965), aff'd, 363 F.2d 36 (4th Cir.1966).
Retrieving the full opinion text from the archive…
Douglas H. TANNER, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
10478_1.
Court of Appeals for the Fourth Circuit.
Jun 24, 1966.
363 F.2d 36
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.
Boreman, Bryan, Bell.
Cited by 10 opinions  |  Published
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.

1

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