Legal Opinion
Coburn v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided November 29, 1943No. 18PublishedCited by 54 opinions
1Opinion of the Court
SWAN, Circuit Judge.
The deficiency in litigation results from the disallowance of deductions claimed by the petitioner in his income tax return for the year 1938. The claimed deductions were (1) for living expenses incurred while acting in motion pictures in California, his domicil being in New York City; and (2) for depreciation on an automobile used by him in daily travel between his lodgings in Los Angeles and the moving picture studios where he was employed.
For many years the taxpayer has followed the career of actor and actor-manager on the legitimate stage; he had never acted in motion…
2Cases cited8 opinions
- Bixler v. CommissionerUnited States Board of Tax Appeals · 1927
- Sullivan v. CommissionerUnited States Board of Tax Appeals · 1924
- Duncan v. CommissionerUnited States Board of Tax Appeals · 1929
- Brown v. CommissionerUnited States Board of Tax Appeals · 1928
- Tracy v. CommissionerUnited States Board of Tax Appeals · 1939
3 more not listed; retrieve them via the Exa API.
3Cited by54 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Commissioner of Internal Revenue v. James E. Peurifoy, Paul v. Stines and Betty O. Stines, John S. Hall and Doris D. HallCourt of Appeals for the Fourth Circuit · 1958
- John M. Trent and Lisa M. Trent v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1961
- Calvin E. Wright, District Director of Internal Revenue v. Richard v. Hartsell, Marjorie HartsellCourt of Appeals for the Ninth Circuit · 1962
- Charles Crowther and Ivy L. Crowther v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
49 more not listed; retrieve them via the Exa API.