Legal Opinion
Love Box Company, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided March 28, 1988No. 85-1804PublishedCited by 28 opinions
1Opinion of the Court
McKAY, Circuit Judge.
The issue before the court is whether the costs a company incurred in sponsoring seminars by a well-known free enterprise advocate are deductible expenses under the Internal Revenue Code of 1954 (I.R.C.).1
Love Box Company, Inc. (Company) is a Kansas corporation which manufactures and sells boxes and other fiberboard and wood products. The Company operates facilities located in Kansas, Oklahoma, Kentucky, Ohio and Arkansas. The Company is also engaged in agricultural operations in Kansas and in real estate enterprises in Arizona. Over the years, the Company has developed a…
2Cases cited17 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Pullman-Standard v. SwintSupreme Court of the United States · 1982
- United States v. Winston Bryant McConneyCourt of Appeals for the Ninth Circuit · 1984
- Commissioner v. DubersteinSupreme Court of the United States · 1960
12 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- John Jackson, Yvonne Jackson, Gregory M. Barrow and Timsey Barrow, Cross-Appellees v. Commissioner of Internal Revenue, Cross-AppellantCourt of Appeals for the Tenth Circuit · 1989
- Lovejoy v. CommissionerCourt of Appeals for the Tenth Circuit · 2002
- Interfaith Community Organization Lawrence Baker Martha Webb Herring Margaret Webb Rev. Winston Clarke Margarita Navas v. Honeywell International, Inc. Formerly Known as Alliedsignal, Inc. Roned Realty of Jersey City, Inc. Roned Realty of Union City, Inc W.R. Grace & Company Ecarg, Inc W.R. Grace, Ltd. W.R. Grace & Company Ecarg, Inc W.R. Grace, Ltd., Defendants/third-Party v. Heller-Jersey City, L.L.C. Home Depot, U.S.A. Seaman Furniture Company, Inc. Third Party Hackensack Riverkeeper, Inc. William Sheehan v. Honeywell International, Inc. Formerly Known as Alliedsignal, Inc Roned Realty of Jersey City, Inc. Roned Realty of Union City, Inc. W.R. Grace, Ltd. Honeywell International, Inc.Court of Appeals for the Third Circuit · 2005
- Campbell v. BartlettCourt of Appeals for the Tenth Circuit · 1992
- Uselton v. Commercial Lovelace Motor Freight, Inc.Court of Appeals for the Tenth Circuit · 1991
23 more not listed; retrieve them via the Exa API.