Knetsch v. United States

Knetsch v. United States

Infobox SCOTUS case
Litigants = Knetsch v. United States
ArgueDateA = October 17
ArgueDateB = 18
ArgueYear = 1960
DecideDate = November 14
DecideYear = 1960
FullName = Knetsch v. United States
USVol = 364
USPage = 361
Citation = 81 S. Ct. 132; 5 L. Ed. 2d 128; 1960 U.S. LEXIS 1980; 60-2 U.S. Tax Cas. (CCH) P9785; 6 A.F.T.R.2d (RIA) 5851; 1961-1 C.B. 34
Prior =
Subsequent =
Holding = The amounts paid as "interest" in 1953 and 1954 were not deductible from the gross income of the taxpayer and his wife in their joint income tax returns for those years as "interest paid … on indebtedness," within the meaning of 23 (b) of the IRC of 1939 and 163 (a) of the IRC of 1954.
SCOTUS = 1958-1962
Majority = Brennan
JoinMajority = Warren, Black, Frankfurter, Clark, Harlan
Dissent = Douglas
JoinDissent = Whittaker, Stewart
LawsApplied =

"Knetsch v. United States", 364 U.S. 361 (1960), was a decision by the United States Supreme Court concerning taxation law.

ee also

*List of United States Supreme Court cases, volume 364

Further reading

*cite book |title=Tax stories: An in-depth look at ten leading federal income tax cases |chapter=The Story of "Knetsch": Judicial Doctrines Combating Tax Avoidance |last=Shaviro |first=Daniel N. |authorlink= |editor=Caron, Paul L. (ed.) |year=2002 |publisher=Foundation Press |location=New York |isbn=1587784033 |pages=313–370


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