# Mathews v. Commissioner

> United States Tax Court · October 3, 1973 · 61 T.C. 12

URL: https://www.frixlaw.com/law-library/cases/4482537

## Case

- **Full name:** C. James Mathews and Joyce C. Mathews v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** October 3, 1973
- **Citations:** 61 T.C. 12; 61 T.C. No. 3; 1973 U.S. Tax Ct. LEXIS 43
- **Precedential status:** Published
- **Opinion:** Dissent by Quealt
- **Judges:** Hall,Quealy
- **Cited by:** 33 later opinions in the Frix Law Library

## Citator (automated)

- **Red flag:** Reversed by C. James Mathews v. Commissioner of Internal Revenue, 520 F.2d 323 (1975).
- Negative treatments: 1
- Distinguished by: 0
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4482537

## Opinion text

Quealt, J., dissenting: In this case, the petitioner admittedly had an equity in the property which he was renting. He owned the property in fee and had merely granted to the trust a term of years, giving the trust no greater interest than that of a lessee. Section 162(a) specifically limits the deduction for rentals to property “in which he [petitioner] has no equity.” Regardless of what may have been the intention of the Congress, and I find it difficult to believe that there was any intent to legitimatize this form of transaction, I find no justification for disregarding the clear language 'of the statute. Accordingly, I believe that the position of the respondent on this issue should be sustained.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4482537. Public record. Not legal advice.