Graff v. Commissioner

74 T.C. 743 (1980)

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Graff v. Commissioner

United States Tax Court
74 T.C. 743 (1980)

  • Written by Kelsey Libby, JD

Facts

Graff (plaintiff) built a low-and-moderate-income housing project in Texas pursuant to Section 236 of the National Housing Act. Also pursuant to Section 236, the Department of Housing and Urban Development (HUD) made certain interest-reduction payments on behalf of Graff, thereby reducing the amount Graff had to pay on the mortgage. Graff argued that the interest-reduction payments were not includable in his gross income because such payments constitute social-welfare benefits that are not taxable. The commissioner (defendant) contended that the interest-reduction payments must be included in Graff’s income. The parties agreed that the interest-reduction payments were deductible.

Rule of Law

Issue

Holding and Reasoning (Simpson, J.)

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Casebooks

Federal Income Tax

Key Terms

  • General-Welfare DoctrineThe principle that government payments issued pursuant to a social-benefit program are not included in the recipient’s gross income.

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