Legal Opinion
Watson v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided January 8, 1942No. 27PublishedCited by 32 opinions
1Opinion of the Court
SWAN, Circuit Judge.
This case involves deficiencies resulting from the denial of deductions claimed by the petitioner in his returns for the years 1933 and 1934. He is a New York attorney who, in addition to practicing his profession, has long been interested in publishing legal periodicals and other magazines. The deductions which were denied him in the years in question relate to expenditures incurred in the publication of the magazines known respectively as the United States Law Review and the Living Age. Each of these magazines was nominally published by a corporation which the petitioner…
2Cases cited4 opinions
- Higgins v. SmithSupreme Court of the United States · 1940
- Burnet v. ClarkSupreme Court of the United States · 1932
- Burnet v. Commonwealth Improvement Co.Supreme Court of the United States · 1932
- Dalton v. BowersSupreme Court of the United States · 1932
3Cited by32 opinions
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Paymer v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1945
- Commissioner of Internal Revenue v. Moline Properties, Inc.Court of Appeals for the Fifth Circuit · 1942
- Hambuechen v. CommissionerUnited States Tax Court · 1964
- Interstate Transit Lines v. Commissioner of Int. Rev.Court of Appeals for the Eighth Circuit · 1942
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