Legal Opinion
Charles H. Carter and Virgie Ann Carter v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided May 18, 1981No. 78-3506PublishedCited by 22 opinions
1Opinion of the Court
HATTER, District Judge:
The appellants, Charles and Virgie Ann Carter, appeal from the Tax Court’s denial of their claims for business tax deductions under Section 162 of the Internal Revenue .Code of 1954 (I.R.C. § 162) for the taxable years 1971 to 1973. The Commissioner of Internal Revenue disallowed their claimed business deductions for the operating expenses of their yacht and for Mrs. Carter’s tuition expenses. The Tax Court upheld the deficiencies to the extent of $11,860. For the reasons stated below, we concur with the findings of the Tax Court and affirm its judgment.
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FACTUAL…
2Cases cited7 opinions
- Jasionowski v. CommissionerUnited States Tax Court · 1976
- Margit Sigray Bessenyey v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1967
- Clement L. Hirsch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Mary O. Furner v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1968
- John C. Ford v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1973
2 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Dreicer v. CommissionerUnited States Tax Court · 1982
- United States v. American Bar EndowmentSupreme Court of the United States · 1986
- Sutton v. CommissionerUnited States Tax Court · 1985
- The Brook, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1986
- Charla Gates Cannon v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1992
17 more not listed; retrieve them via the Exa API.