Legal Opinion
Morton v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided April 22, 1949No. 155, Docket 21176PublishedCited by 66 opinions
1Opinion of the Court
SWAN, Circuit Judge.
This appeal relates to an asserted deficiency of $2709.27 in the petitioner’s income tax for the year 1943. Because of the Current Tax Payment Act, 37 Stat. 126, 26 U.S.C.A.Int.Rev.Acts, page 385, the years 1942 and 1943 are both involved. The deficiency results from the disallowance of claimed deductions for expenditures made by the taxpayer in connection with a farm owned by him. The expenditures were claimed to be deductible under section 23 (a) (1) (A) of the Internal Revenue Code, 26 U.S.C.A. § 23(a) (1) (A), or, in the alternative, under section 23(a) (2).
The first…
2Cases cited10 opinions
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Thacher v. LoweDistrict Court, S.D. New York · 1922
- Schmidlapp v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1938
- Cecil v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1939
5 more not listed; retrieve them via the Exa API.
3Cited by66 opinions
- 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
- Davis v. CommissionerUnited States Tax Court · 1976
- International Trading Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1960
- Henry P. White and Estate of Nancy A. White, Deceased, T. Leo Sullivan, Administrator, C.T.A. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1955
61 more not listed; retrieve them via the Exa API.