Legal Opinion
Harden M. Loan Co. v. Com'r of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided July 20, 1943No. 2700PublishedCited by 20 opinions
1Opinion of the Court
PHILLIPS, Circuit Judge.
This is a petition to review a decision of the Board of Tax Appeals, now the Tax Court of the United States. It involves Federal income taxes for the year 1938 of the Harden Mortgage Loan Company. In 1938, the taxpayer made certain expenditures for which in its return it claimed deductions as ordinary and necessary business expenses. The Commissioner disallowed the deductions and proposed a deficiency. The Tax Court sustained the ruling of the Commissioner and decided that there was a deficiency of income taxes for the year 1938 of $8,298.08.
The United States Asphalt…
2Cases cited10 opinions
- Textile Mills Securities Corp. v. CommissionerSupreme Court of the United States · 1941
- Rugel v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1942
- Houston Natural Gas Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1937
- Long Island Drug Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1940
- Blackwell Oil & Gas Co. v. Commissioner of Internal Rev.Court of Appeals for the Tenth Circuit · 1932
5 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- International Trading Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1960
- R. E. L. Finley v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Jerline Dick FinleyCourt of Appeals for the Tenth Circuit · 1958
- Cloud v. CommissionerUnited States Tax Court · 1991
- Wm. T. Stover Co. v. CommissionerUnited States Tax Court · 1956
- Kennecott Copper Corporation v. The United StatesUnited States Court of Claims · 1965
15 more not listed; retrieve them via the Exa API.