Legal Opinion
Nathan Fleischer v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided October 31, 1968No. 219-220, Dockets 31638-31639PublishedCited by 64 opinions
1Opinion of the Court
WATERMAN, Circuit Judge.
Taxpayer petitions under Int.Rev.Code of 1954 § 7482 for a review of the decision of the Tax Court of the United States 1 denying deductions from gross income taken by taxpayer on his income tax returns for the years 1961, 1962, and 1963, and approving tax deficiencies determined by the respondent Commissioner for these years of $599.36, $516.45, and $640.32 respectively.
Taxpayer, Nathan Fleischer, has been employed by the Grossinger Hotel, a large resort hotel in the Catskill Mountains, as a demonstrator, teacher and lecturer in hypnosis, psychology, and relaxation,…
2Cases cited4 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Goodyear Tire & Rubber Co. v. Federal Trade CommissionCourt of Appeals for the Sixth Circuit · 1939
- Ramon M. Greenberg v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1966
- Ramey Inv. Corp. v. CommissionerUnited States Tax Court · 1967
3Cited by64 opinions
- Tokarski v. CommissionerUnited States Tax Court · 1986
- Parks v. CommissionerUnited States Tax Court · 1990
- Smith v. CommissionerUnited States Tax Court · 1982
- David Dewees and Anne Dewees v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1989
- Wilber H. Friend, an Individual, and Friend Company, a Corporation v. H. A. Friend and Company, Inc.Court of Appeals for the Ninth Circuit · 1969
59 more not listed; retrieve them via the Exa API.