Legal Opinion
W. Horace Williams, Sr., and Viola Bloch Williams v. United States
Court of Appeals for the Fifth Circuit
Decided June 18, 1957No. 16545_1PublishedCited by 348 opinions
1Opinion of the Court
JOHN R. BROWN, Circuit Judge.
On a trial without a jury, the District Court held that Taxpayer, president, director and substantial stockholder (approximately 40%) of W. Horace Williams Company, Inc., had not brought forward “* * * sufficient evidence to establish with any reasonable certainty the amount of * * * entertainment and other expenses.” On that the Court made a conclusion of law that “The expense allowance to * * * [Taxpayer) * * * was not substantiated as an entertainment expense, and constitutes additional compensation to * * * ” him.
The facts are amazingly simple: W. Horace…
2Cases cited4 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Helvering v. TaylorSupreme Court of the United States · 1935
- Reinecke v. SpaldingSupreme Court of the United States · 1930
- Heil Beauty Supplies, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1952
3Cited by348 opinions
- Vanicek v. CommissionerUnited States Tax Court · 1985
- Luman v. CommissionerUnited States Tax Court · 1982
- Preben Norgaard Sandra C. Norgaard v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1991
- Boyd v. Comm'rUnited States Tax Court · 2004
- Ronald L. Lerch and Dalene Lerch v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Seventh Circuit · 1989
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