Legal Opinion
Long v. United States
District Court, W.D. Oklahoma
Decided January 23, 1951No. Civ. No. 4760PublishedCited by 4 opinions
1Opinion of the Court
VAUGHT, Chief Judge.
The plaintiff seeks the refund of income taxes and interest in the sum of $3549.59 for the year 1944 and $2197.97 for the year 1945, together with statutory interest. The issues are simple and depend upon two questions raised:
First. Were Lee A. Long and his wife, Mable Long, business partners within the meaning of Section 181, Title 26 U.S.C.A., in the years 1944 and 1945 covered by the returns filed?
Second. Did the Commissioner of Internal Revenue err in disallowing the sum of $350 deducted by the taxpayer as travel expenses in 1944?
Title 26 U.S.C. Internal Revenue Code,…
2Cases cited6 opinions
- O. K. Boiler & Welding Co. v. Minnetonka Lumber Co.Supreme Court of Oklahoma · 1924
- Daugherty v. HeckardIllinois Supreme Court · 1901
- Aetna Casualty & Surety Co. v. TuckerSupreme Court of Oklahoma · 1935
- Magnolia Petroleum Co. v. GallowaySupreme Court of Oklahoma · 1938
- Flowers v. HillSupreme Court of Oklahoma · 1926
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Buell Cabinet Co. v. SudduthCourt of Appeals for the Tenth Circuit · 1979
- Buell Cabinet Company, Inc. v. SudduthCourt of Appeals for the Tenth Circuit · 1979
- McCullough v. Leede Oil & Gas, Inc.District Court, W.D. Oklahoma · 1985
- Opinion No. (1980) Ag, Oklahoma Attorney General Reports1980