Reed v. Commissioner
United States Tax Court
Held, amounts allegedly incurred by petitioner, a Pittsburgh lawyer, in attending a meeting of the International Law Association in Dubrovnik, Yugoslavia, are not deductible ordinary and necessary expenses of his law practice within the meaning of section 162(a) (2), I.R.C. 1954.
1Opinion of the Court
Bruce, Judge:
This proceeding involves a deficiency in Federal income tax for the year 1956 in the amount of $408.21. The sole issue is whether amomits allegedly incurred by an attorney engaged in the practice of law in Pittsburgh, Pennsylvania, in attending a meeting of the International Law Association in Dubrovnik, Yugoslavia, in 1956, are deductible as ordinary and necessary expenses of his law practice.
FINDINGS OF FACT.
The stipulated facts are so found and are incorporated herein by this reference.
Alexander P. Reed and Gertrude S. Reed, husband and wife, are residents of Pittsburgh,…
2Cases cited6 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Boehm v. CommissionerUnited States Board of Tax Appeals · 1937
- Charles D. Long and Gertrude G. Long v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1960
- Long v. CommissionerUnited States Tax Court · 1959
- Ellis v. BurnetCourt of Appeals for the D.C. Circuit · 1931
1 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Henry v. CommissionerUnited States Tax Court · 1961
- Rudolph v. United StatesSupreme Court of the United States · 1962
- Malmstedt v. CommissionerCourt of Appeals for the Fourth Circuit · 1978
- Sholund v. CommissionerUnited States Tax Court · 1968
- Maness v. CommissionerUnited States Tax Court · 1970
21 more not listed; retrieve them via the Exa API.