Legal Opinion
Bernard v. United States
United States Court of Claims
Decided July 9, 1987No. 205-84TPublishedCited by 4 opinions
1Opinion of the Court
ORDER
SMITH, Chief Judge.
Following an adverse result in original proceedings of this court, Bernard v. United States, 11 Cl.Ct. 437 (1986), the government filed a motion for reconsideration pursuant to RUSCC 59. This motion requested reconsideration of this court’s findings of substantiation concerning plaintiff’s gift, travel, and entertainment deductions under I.R.C. § 274 (1976); and of its findings concerning plaintiff’s tax home for the purposes of I.R.C. § 162(a)(2) (1976). Defendant also requested reconsideration of this court’s award of gift and auto expense deductions. It claims that…
2Cases cited10 opinions
- Renegotiation Board v. Grumman Aircraft Engineering Corp.Supreme Court of the United States · 1975
- Grumman Aircraft Engineering Corporation v. The Renegotiation BoardCourt of Appeals for the D.C. Circuit · 1973
- United States v. BransenCourt of Appeals for the Ninth Circuit · 1944
- Power Lift, Inc. v. Lang Tools, Inc. And Wendell LangCourt of Appeals for the Federal Circuit · 1985
- Murnane v. American Airlines, Inc.District Court, District of Columbia · 1979
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3Cited by4 opinions
- Shirlington Limousine & Transportation, Inc. v. United StatesUnited States Court of Federal Claims · 2007
- Carolina Power & Light Co. v. United StatesUnited States Court of Federal Claims · 2008
- HeapeUnited States Tax Court · 1992
- Rolle v. United StatesUnited States Court of Federal Claims · 2018