Legal Opinion
Lloyd U. Noland, Jr., and Jane K. Noland v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided June 10, 1959No. 7766PublishedCited by 94 opinions
1Opinion of the Court
HAYNSWORTH, Circuit Judge.
By their petition to review a decision of the Tax Court, Lloyd U. Noland, Jr. and his wife, who filed joint returns, seek to overturn the Commissioner’s disallowance of miscellaneous deductions claimed as business expenses of the husband.
The taxpayer, Mr. Noland, is an executive of six corporations conducting substantial and profitable businesses. He is the president and a director of the No-land Company, Incorporated, which has its principal office in Newport News, Virginia, and which is engaged, in several states, in the wholesale distribution of plumbing, heating,…
2Cases cited17 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
- Burnet v. ClarkSupreme Court of the United States · 1932
12 more not listed; retrieve them via the Exa API.
3Cited by94 opinions
- Whipple v. CommissionerSupreme Court of the United States · 1963
- Recklitis v. CommissionerUnited States Tax Court · 1988
- John M. Trent and Lisa M. Trent v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1961
- Stolk v. CommissionerUnited States Tax Court · 1963
- Robert P. Groetzinger v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1985
89 more not listed; retrieve them via the Exa API.