Legal Opinion
Jon R. And Carol J. Pollei, and Harry W. And Renee L. Patrick v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided June 13, 1989No. 87-1159, 87-1160PublishedCited by 9 opinions
1Opinion of the Court
SEYMOUR, Circuit Judge.
Petitioners John R. Pollei and Harry W. Patrick 1 appeal from the United States Tax Court’s decision upholding deficiencies assessed against their federal income tax returns for 1981. At issue is whether petitioners may deduct as “ordinary and necessary” business expenses under section 162(a) of the Internal Revenue Code, 26 U.S.C. § 162(a) (1982), maintenance and operating costs arising from their use of personally-owned, unmarked police cars to travel between their residences and police headquarters when they are required to be on duty from the time they leave their…
2Cases cited9 opinions
- Pullman-Standard v. SwintSupreme Court of the United States · 1982
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Fausner v. CommissionerSupreme Court of the United States · 1973
- Supre v. RickettsCourt of Appeals for the Tenth Circuit · 1986
- The Colorado Springs National Bank, a National Banking Association v. United StatesCourt of Appeals for the Tenth Circuit · 1974
4 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- National Collegiate Athletic Association v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1990
- Pollei v. CommissionerUnited States Tax Court · 1990
- First National Bank in Albuquerque v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1990
- Richard M. And Brenda R. Yates v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1991
- William T. Conklin v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1990
4 more not listed; retrieve them via the Exa API.