Legal Opinion
Haas & Associates v. Commissioner
Court of Appeals for the Ninth Circuit
Decided January 30, 2003No. 01-71806; IRS Nos. 16486-98, 16487-98PublishedCited by 12 opinions
1Opinion of the Court
MEMORANDUM *
Michael Haas, Angela Haas, and Haas & Associates appeal the order of the United States Tax Court disallowing a $63,500 deduction on the Haas’s 1993 joint Federal tax return and denying to the taxpayers the recovery of litigation costs. See T.C. Memo.2000-183 and 117 T.C. No. 5. The court determined that the $63,500 deduction for “transitional” accounting services was not an ordinary and necessary business expense under Section 162(a) of the Internal Revenue Code, as “Haas was an experienced accountant and had good relationships with the clients,” so “[t]he credible evidence does…
2Cases cited4 opinions
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Haas & Assocs. Accountancy Corp. v. Comm'rUnited States Tax Court · 2001
- Martin Schachter Barbara Schachter v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2001
- Richard Dykstra Julia Dykstra v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2001
3Cited by12 opinions
- Knudsen v. CommissionerCourt of Appeals for the Ninth Circuit · 2015
- Gladden v. Comm'rUnited States Tax Court · 2003
- Images in Motion of El Paso, Inc. v. Comm'rUnited States Tax Court · 2006
- Estate of Lippitz v. Comm'rUnited States Tax Court · 2007
- Vasquez v. Comm'rUnited States Tax Court · 2007
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