Mack v. Commissioner
United States Tax Court
Held, the useful life and basis of certain properties determined; held, further, the amount of an abandonment loss deduction determined; held, further, the petitioners have failed to meet the substantiation requirements of sec. 274(d), I.R.C. 1954, with respect to various travel, meals, and entertainment expenses and have failed to establish that certain other expenditures were business expenses.
1Opinion of the Court
RICHARD A. MACK and GLORIA J. MACK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Mack v. Commissioner
Docket No. 309-75.
United States Tax Court
T.C. Memo 1976-359; 1976 Tax Ct. Memo LEXIS 43; 35 T.C.M. (CCH) 1628; T.C.M. (RIA) 760359;
November 29, 1976, Filed
Held, the useful life and basis of certain properties determined; held, further, the amount of an abandonment loss deduction determined; held, further, the petitioners have failed to meet the substantiation requirements of sec. 274(d), I.R.C. 1954, with respect to various travel, meals, and entertainment expenses and have…
2Cases cited10 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Sanford v. CommissionerUnited States Tax Court · 1968
- William F. Sanford v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1969
- Frank v. CommissionerUnited States Tax Court · 1953
- O'Donnell v. CommissionerUnited States Tax Court · 1974
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