Legal Opinion
Doran S. Weinstein and Jean S. Weinstein v. The United States
United States Court of Claims
Decided January 23, 1970No. 275-68, 58-69PublishedCited by 22 opinions
1Opinion of the Court
ON DEFENDANT’S MOTION FOR SUMMARY JUDGMENT
LARAMORE, Judge.
These are consolidated actions to recover Federal income taxes paid by plaintiffs for calendar years 1965, 1966 and 1967. Defendant has moved for summary judgment. The sole issue involves the deductibility under section 212 of the 1954 Code of certain expenses incurred by plaintiffs in their attempt to acquire investments.
Plaintiffs, husband and wife, employed the cash receipts and disbursements method of accounting and filed income tax returns for the years in suit on a calendar year basis. Plaintiff Doran Weinstein was president of…
2Cases cited9 opinions
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- McDonald v. CommissionerSupreme Court of the United States · 1944
- Frank v. CommissionerUnited States Tax Court · 1953
- Walet v. CommissionerUnited States Tax Court · 1958
4 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Johnsen v. CommissionerUnited States Tax Court · 1984
- Dean v. CommissionerUnited States Tax Court · 1971
- Contini v. CommissionerUnited States Tax Court · 1981
- Hoopengarner v. CommissionerUnited States Tax Court · 1983
- Soterios and Catharine Hantzis v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1981
17 more not listed; retrieve them via the Exa API.