Legal Opinion
Gerald W. Frank v. United States
Court of Appeals for the Ninth Circuit
Decided June 19, 1978No. 75-2784PublishedCited by 20 opinions
1Opinion of the Court
BARNES, Senior Circuit Judge:. This is an appeal by the United States Government from a district court decision holding that the taxpayer was entitled to a refund of taxes paid based upon the district court’s finding that amounts expended by the taxpayer in the course of his duties as a public servant were deductible either as ordinary and necessary business expenses or as charitable contributions.
Gerald W. Frank, during 1968, 1969,1970, and 1971, was employed by the United States Senate as an administrative assistant to Senator Hatfield of Oregon. During this time, his annual salary from the…
2Cases cited13 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Clement L. Hirsch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Helvering v. PowersSupreme Court of the United States · 1934
- Commissioner v. StidgerSupreme Court of the United States · 1967
- Calvin E. Wright, District Director of Internal Revenue v. Richard v. Hartsell, Marjorie HartsellCourt of Appeals for the Ninth Circuit · 1962
8 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Curphey v. CommissionerUnited States Tax Court · 1980
- Lee E. Coombs and Judy B. Coombs v. Commissioner of Internal Revenue, James C. Cox v. United StatesCourt of Appeals for the Ninth Circuit · 1979
- James O. Henderson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1998
- Dale W. Folkman and Judy A. Folkman v. United States of America, Dennis E. Dehne and Connie S. Dehne v. United StatesCourt of Appeals for the Ninth Circuit · 1980
- Estate of Rockefeller v. CommissionerUnited States Tax Court · 1984
15 more not listed; retrieve them via the Exa API.