Kass v. Commissioner

CHESTER D. AND BEVERLY C. KASS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kass v. Commissioner

Docket No. 14972-87.

United States Tax Court

T.C. Memo 1988-403; 1988 Tax Ct. Memo LEXIS 433; 55 T.C.M. (CCH) 1733; T.C.M. (RIA) 88403;

August 30, 1988.

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Chester D. Kass, pro se.

Michael J. Calebrese, for the respondent.

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POWELL

MEMORANDUN OPINION

POWELL, Special Trial Judge:^{*435 deducted $ 5,112 in arriving at their taxable income for 1982. Among the itemized deductions, petitioners deducted $ 2,751 for state income taxes. In 1983, petitioners received a refund of state income taxes for 1982 in the amount of $ 693. Petitioners did not include this amount in their reported 1983 income.}

Section 111(a) Schulz v. United States, an unreported opinion USTC par. 9199 (E.D. Wisc. 1979), affd. per unpublished opinion , cert. denied ; , affd. per unpublished order . There is no question here that the deduction for state taxes taken in 1982 reduced petitioners' 1982 tax liability, and therefore, the refund received in 1983 must be included in petitioners' 1983 gross income. Accordingly,

Decision will be entered for the respondent.

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Footnotes

• 1. This case was assigned pursuant to the provisions of section 7456(d) (redesignated as section 7443A by the Tax Reform Act of 1986, Pub. L. 99-514, section 1556, 100 Stat. 2755) and Rule 180 et seq. ↩

• 2. All statutory references are to the Internal Revenue Code of 1954, as amended, and as in effect during the year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure, except as otherwise provided. ↩

• 3. Section 111(a) was amended by section 171(a) of the Deficit Reduction Act of 1984, 98 Stat. 494, 698. The amendment is effective to amounts recovered after December 31, 1983 (sec. 171(c)) and has no application here. ↩