Legal Opinion
Falk v. United States
District Court, C.D. California
Decided December 21, 1967No. 67-571PublishedCited by 3 opinions
1Opinion of the Court
DECISION, FINDINGS OF FACT AND CONCLUSIONS OF LAW FOR REFUND OF INCOME TAXES OVERPAID
HAUK, District Judge.
Complaint against the United States to recover federal income taxes paid by the widow of a corporate officer upon certain payments totalling $50,000 made to her by the corporation after his death. The corporation charged the $50,000 to an account in its books titled “surviving dependent allowances” and deducted the payments as ordinary and necessary business expense but the Internal Revenue Service, redetermining the corporation’s taxable income for 1958, disallowed the deductions for…
2Cases cited8 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Bogardus v. CommissionerSupreme Court of the United States · 1937
- Estate of Hellstrom v. CommissionerUnited States Tax Court · 1955
- United States v. Hazel B. Kasynski, Formerly Hazel B. AinsworthCourt of Appeals for the Tenth Circuit · 1960
- Estate of Martin Kuntz, Sr., Deceased, Isabelle M. Kuntz, and Isabelle M. Kuntz, Individually, Surviving Wife v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1962
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3Cited by3 opinions
- Estate of Sydney J. Carter, Deceased (A/k/a Sydney J. Canter) v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1971
- Duferco International Steel Trading v. T. Klaveness Shipping A/SDistrict Court, S.D. New York · 2002
- Estate of Sydney J. Carter, Deceased (A/k/a Sydney J. Canter) v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1971