Legal Opinion
Charles L. Tidwell and Corinne S. Tidwell v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided January 12, 1962No. 8459PublishedCited by 16 opinions
1Opinion of the Court
PREYER, District Judge.
This is an appeal from a determination by the Tax Court of deficiencies in the taxpayer’s 1 federal income tax for the year 1955. Taxpayer claimed deductions for the expenses of operating an automobile over and above a partial reimbursement by his employer. He further claimed deductions under § 1231 of the Internal Revenue Code of 1954, 26 U.S. C.A. § 1231, contending that the sales profit from real estate lots sold by taxpayer during the taxable year (1955) were taxable as capital gain rather than as ordinary income. The claimed deductions were disallowed.
Expenses of…
2Cases cited11 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Heuer v. CommissionerUnited States Tax Court · 1959
- Rollingwood Corp. v. Commissioner of Internal Revenue. Bohannon v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1951
- Walter H. Kaltreider and Irene C. Kaltreider v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
- Stockton Harbor Industrial Company v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1954
6 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Sam Frank, Jr., and Esther Frank, Willie L. McNatt and Helen C. McNatt v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Albert W. Turner and Therese L. Turner v. Commissioner of Internal Revenue, Albert W. Turner and Therese L. Turner v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1976
- Atlas Storage Co. v. United StatesDistrict Court, S.D. West Virginia · 1969
- Floyd H. Anderson and Pauline Anderson v. United StatesCourt of Appeals for the Fifth Circuit · 1966
- Gardens of Faith, Inc. v. CommissionerUnited States Tax Court · 1964
11 more not listed; retrieve them via the Exa API.