Kelsey v. Commissioner
United States Tax Court
Upon the facts, held: (1) That petitioner failed to establish that certain amounts of expenditures for alleged business entertainment, travel, and contributions, that were disallowed by respondent, are deductible as ordinary and necessary business expenses, and contributions.
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Upon the facts, held: (1) That petitioner failed to establish that certain amounts of expenditures for alleged business entertainment, travel, and contributions, that were disallowed by respondent, are deductible as ordinary and necessary business expenses, and contributions. (2) That 2 insurance policies covered ordinary life insurance and the portions of the premiums attributable to life insurance are nondeductible personal expenses; but the portion of the premiums attributable to riders covering insurance for accidental death and waivers of premiums in the event of disability are…
1Opinion of the Court
Henry B. Kelsey and Elaine M. Kelsey v. Commissioner.
Kelsey v. Commissioner
Docket No. 948-66.
United States Tax Court
T.C. Memo 1968-62; 1968 Tax Ct. Memo LEXIS 237; 27 T.C.M. (CCH) 337; T.C.M. (RIA) 68062;
April 15, 1968. Filed
Upon the facts, held: (1) That petitioner failed to establish that certain amounts of expenditures for alleged business entertainment, travel, and contributions, that were disallowed by respondent, are deductible as ordinary and necessary business expenses, and contributions. (2) That 2 insurance policies covered ordinary life insurance and the portions of the premiums…
2Cases cited8 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Challenge Mfg. Co. v. CommissionerUnited States Tax Court · 1962
- Reginald G. Hearn and Mary L. Hearn, Husband and Wife v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
- Hearn v. CommissionerUnited States Tax Court · 1961
- Larrabee v. CommissionerUnited States Tax Court · 1960
3 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Norman and Arlene Rodman, Appellants-Cross-Appellees v. Commissioner of Internal Revenue, Appellee-Cross-AppellantCourt of Appeals for the Second Circuit · 1976