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Estate of Backemeyer v. Commissioner
United States Tax Court.
147 T.C. No. 17 (2016)
In 2010, Steve Backemeyer incurred expenses for supplies for his farming business. Steve properly deducted these items from his 2010 taxes when they were purchased. However, Steve died in March 2011 and never used the supplies. Following Steve’s death, his wife Julie (plaintiff) operated the farming business as a sole proprietor. Julie received a distribution of the farm supplies from a trust established in Steve’s name. Julie claimed a stepped-up basis in the supplies and subsequently deducted the supplies from her 2011 taxes. The Internal Revenue Service (IRS) (defendant) concluded that Julie treatment of the supplies was correct. However, the IRS also found that the tax-benefit rule required Steve’s deductions of the supplies to be included in his income. Julie challenged the IRS’s decision in court.
Rule of Law
Holding and Reasoning (Laro, J.)
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