Legal Opinion
Earl J. Lollis and Ruth Lollis v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided May 1, 1979No. 76-2977PublishedCited by 64 opinions
1Opinion of the Court
DUNIWAY, Circuit Judge:
Appeal from a decision of the Tax Court, which is reported at P-H Memo T.C. H 76,-015.
Most of the facts were stipulated. They are fully outlined in the Tax Court’s decision, and we do not repeat them here. The taxpayers do not attack most of the deficiencies assessed. We consider briefly the four arguments that they do make.
First, they argue that the Tax Court should have allowed more than 40% of certain expenditures as being for ordinary and necessary business expenses. The expenditures are evidenced only by debits against the bank account in which most of the receipts…
2Cases cited11 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
- Haldane M. Plunkett v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1972
- John W. Amos v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1965
6 more not listed; retrieve them via the Exa API.
3Cited by64 opinions
- Grosshandler v. CommissionerUnited States Tax Court · 1980
- Brooks v. CommissionerUnited States Tax Court · 1984
- Wilson v. CommissionerUnited States Tax Court · 1981
- Thalia Kelley Considine, and Charles Ray Considine v. United StatesCourt of Appeals for the Ninth Circuit · 1982
- Aleksandrs v. Laurins Cathie Laurins v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1989
59 more not listed; retrieve them via the Exa API.