Legal Opinion
Int'l Capital Holding Corp. v. Comm'r
United States Tax Court
Decided May 1, 2002No. 6512-00UnpublishedCited by 1 opinion
1Opinion of the Court
INTERNATIONAL CAPITAL HOLDING CORP. AND SUBSIDIARIES, Petitioners v . COMMISSIONER OF INTERNAL REVENUE, Respondent
Int'l Capital Holding Corp. v. Comm'r
No. 6512-00
United States Tax Court
T.C. Memo 2002-109; 2002 Tax Ct. Memo LEXIS 114; 83 T.C.M. (CCH) 1586; T.C.M. (RIA) 54730;
May 1, 2002, Filed
Petitioners' payments were deductible as ordinary and necessary expenses.
David D. Aughtry and Charles E. Hodges II, for petitioners.
Donald W. Williamson, Jr., Carolyn L. Rountree, and Gary F. Walker, for respondent.
Laro, David
LARO
MEMORANDUM FINDINGS OF FACT AND OPINION
LARO, Judge: Petitioners sought…
2Cases cited9 opinions
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Jasionowski v. CommissionerUnited States Tax Court · 1976
- Electric & Neon, Inc. v. CommissionerUnited States Tax Court · 1971
- Paula Constr. Co. v. CommissionerUnited States Tax Court · 1972
- Estate of Gerald L. Wallace, Deceased, Celia A. Wallace, and Celia A. Wallace v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1992
4 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Aspro, Inc. v. CIRCourt of Appeals for the Eighth Circuit · 2022