Legal Opinion
Joseph H. Bridges and Lillier J. Bridges v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided November 18, 1963No. 9054PublishedCited by 80 opinions
1Opinion of the Court
BOREMAN, Circuit Judge.
This is an appeal from a decision of the Tax Court of the United States 1 disallowing as deductions for income tax purposes payments made by the taxpayers to certain lending institutions claimed by the taxpayers to constitute payments of interest on indebtedness within the intendment of section 163(a) of the Internal Revenue Code of 1954, 26 U.S.C.A. § 163(a). 2 Upon a consideration of the evidence respecting the transactions involved the Tax Court found, as a matter of ultimate fact, that the transactions, insofar as they purported to constitute payments of interest on…
2Cases cited15 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Knetsch v. United StatesSupreme Court of the United States · 1960
- Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
- Hanover Bank v. CommissionerSupreme Court of the United States · 1962
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3Cited by80 opinions
- Rice's Toyota World, Inc. (Formerly Rice Auto Sales, Inc.) v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1985
- Rice's Toyota World, Inc. v. CommissionerUnited States Tax Court · 1983
- Kapel Goldstein and Tillie Goldstein v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1966
- Goldstein v. CommissionerUnited States Tax Court · 1965
- Karme v. CommissionerUnited States Tax Court · 1980
75 more not listed; retrieve them via the Exa API.