Jenkins v. Commissioner
United States Tax Court
Petitioner, a/k/a Conway Twitty, made certain payments to investors in a defunct restaurant business known as "Twitty Burger, Inc." during the taxable years in issue. Held, the payments are deductible under section 162 as ordinary and necessary business expenses of petitioner's business as a country music performer.
1Opinion of the Court
HAROLD L. and TEMPLE M. JENKINS, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Jenkins v. Commissioner
Docket No. 3354-79.
United States Tax Court
T.C. Memo 1983-667; 1983 Tax Ct. Memo LEXIS 121; 47 T.C.M. (CCH) 238; T.C.M. (RIA) 83667;
November 3, 1983.
Petitioner, a/k/a Conway Twitty, made certain payments to investors in a defunct restaurant business known as "Twitty Burger, Inc." during the taxable years in issue. Held, the payments are deductible under section 162 as ordinary and necessary business expenses of petitioner's business as a country music performer.
Theodore L.…
2Cases cited20 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Charles Oran Mensik and Mary Mensik v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1964
- Mensik v. CommissionerUnited States Tax Court · 1962
- Lohrke v. CommissionerUnited States Tax Court · 1967
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3Cited by1 opinion
- Gerald Patrick Dietrick Anita Lea Dietrick v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1989