Guenther v. Commissioner
United States Tax Court
K and M were married and filed joint Federal income tax returns for the years in issue. To substantiate deductions claimed for business, investment, travel and entertainment expenses, for charitable contributions, for rental expenses, for interest payments and for miscellaneous expenses, K and M provided their accountant with a mass of documents, most of which lacked annotations indicating the purpose for which the documented expense was incurred.
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K and M were married and filed joint Federal income tax returns for the years in issue. To substantiate deductions claimed for business, investment, travel and entertainment expenses, for charitable contributions, for rental expenses, for interest payments and for miscellaneous expenses, K and M provided their accountant with a mass of documents, most of which lacked annotations indicating the purpose for which the documented expense was incurred. Among the documents were checks and receipts representing expenses attributable to a different taxpayer, business expenses that had been reimbursed…
1Opinion of the Court
KENNETH W. GUENTHER AND MARVA GUENTHER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Guenther v. Commissioner
Docket No. 967-84.
United States Tax Court
T.C. Memo 1987-440; 1987 Tax Ct. Memo LEXIS 437; 54 T.C.M. (CCH) 382; T.C.M. (RIA) 87440;
August 31, 1987.
K and M were married and filed joint Federal income tax returns for the years in issue. To substantiate deductions claimed for business, investment, travel and entertainment expenses, for charitable contributions, for rental expenses, for interest payments and for miscellaneous expenses, K and M provided their accountant with a…
2Cases cited23 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Lucas v. EarlSupreme Court of the United States · 1930
- Rowlee v. CommissionerUnited States Tax Court · 1983
- Stone v. CommissionerUnited States Tax Court · 1971
- Gajewski v. CommissionerUnited States Tax Court · 1976
18 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Tangent Dev. Corp. v. CommissionerUnited States Tax Court · 1990