Legal Opinion
Thomas v. Orvis and Bobye G. Orvis v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided May 1, 1986No. 12-1588PublishedCited by 78 opinions
1Opinion of the Court
CYNTHIA HOLCOMB HALL, Circuit Judge:
This case raises two questions under the Internal Revenue Code of 1954 (the “Code”) as in effect in 1978: 1 (1) whether a taxpayer’s contribution to an individual retirement account is deductible when the taxpayer is a participant in another qualified retirement plan for a portion of the tax year, and (2) whether an item is deductible as a necessary expense of a taxpayer’s trade or business when the taxpayer could have sought reimbursement from his employer but failed to do so. The Tax Court held that neither item was deductible. We have jurisdiction, 26…
2Cases cited8 opinions
- Stolk v. CommissionerUnited States Tax Court · 1963
- Richard W. And Janet Orzechowski v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1979
- Marvin A. Heidt and Beatrice Heidt v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1959
- John F. Foulkes and Joyce A. Foulkes v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1981
- Bart H. Johnson, Jr. And Jimmie Ruth Johnson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1981
3 more not listed; retrieve them via the Exa API.
3Cited by78 opinions
- Howard S. Scar and Ethel M. Scar v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- Sylvia A. Sliwa v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1988
- United States v. Neil T. NordbrockCourt of Appeals for the Ninth Circuit · 1994
- Illya Bond v. United StatesCourt of Appeals for the Ninth Circuit · 1989
- Robinson v. Comm'rUnited States Tax Court · 2011
73 more not listed; retrieve them via the Exa API.