Gardner v. Commissioner
United States Tax Court
Held: Portion of basis allocable to improvements as of the time of acquisition of real property determined. Held further: Respondent's disallowance of claimed business entertainment expense deduction sustained.
1Opinion of the Court
JOHN E. GARDNER AND ALICEON GARDNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Gardner v. Commissioner
Docket No. 21842-80.
United States Tax Court
T.C. Memo 1983-171; 1983 Tax Ct. Memo LEXIS 616; 45 T.C.M. (CCH) 1116; T.C.M. (RIA) 83171;
March 30, 1983.
Held: Portion of basis allocable to improvements as of the time of acquisition of real property determined.
Held further: Respondent's disallowance of claimed business entertainment expense deduction sustained.
William F. Mason, Jr., for the petitioners.
William L. Ringuette, for the respondent.
IRWIN
MEMORANDUM FINDINGS OF FACT AND…
2Cases cited10 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Buffalo Tool & Die Mfg. Co. v. CommissionerUnited States Tax Court · 1980
- Messing v. CommissionerUnited States Tax Court · 1967
- Boehm v. CommissionerUnited States Board of Tax Appeals · 1937
- Andress v. CommissionerUnited States Tax Court · 1969
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