Legal Opinion
Julian Lentin v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided October 14, 1955No. 11401PublishedCited by 20 opinions
1Opinion of the Court
SWAIM, Circuit Judge.
The petitioner, Julian Lentin, seeks a review of the decision of the Tax Court of the United States, 23 T.C. 112, which held that petitioner was not entitled to the deduction of $34,985.94 which petitioner claimed in his income tax report for the year 1946 as an “ordinary and necessary” expense incurred in carrying on his business during that year.
The amount claimed was paid by the petitioner to satisfy his part of a judgment which was rendered against him in the United States District Court for the Northern District of Illinois, Eastern Division, in a civil action…
2Cases cited12 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Cromwell v. County of SacSupreme Court of the United States · 1877
- Lawlor v. National Screen Service Corp.Supreme Court of the United States · 1955
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Sunshine Anthracite Coal Co. v. AdkinsSupreme Court of the United States · 1940
7 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Suarez v. CommissionerUnited States Tax Court · 1972
- Young & Company and Texas Employers Insurance Association v. R. J. Shea, Deputy Commissioner of LaborCourt of Appeals for the Fifth Circuit · 1968
- Wm. T. Stover Co. v. CommissionerUnited States Tax Court · 1956
- Commissioner of Internal Revenue v. Charles v. Doyle and Clara DoyleCourt of Appeals for the Seventh Circuit · 1956
- Mesi v. CommissionerUnited States Tax Court · 1955
15 more not listed; retrieve them via the Exa API.