Legal Opinion
Blackmer v. Commissioner
Court of Appeals for the Second Circuit
Decided April 2, 1934No. 224PublishedCited by 47 opinions
1Opinion of the Court
MANTON, Circuit Judge.
Petitioner, an actor, deducted from his income tax in his report for the year 1927, a sum expended for entertainment and publicity expenses amounting to $1,687.10, which was disallowed by the respondent, and a deficiency of $50.61 was assessed. The Board of Tax Appeals affirmed this determination.
The question presented is whether the expenses incurred have been proved, and wheth*256er they were ordinary and necessary in the profession of the taxpayer and as such are deductible. Section 214 (a) of the Revenue Act of 1926, 44 Stat. 9, 26 (26 USCA § 955 (a).
During 1927, the…
2Cases cited13 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Chicago Ry. Equipment Co. v. BlairCourt of Appeals for the Seventh Circuit · 1927
- Commissioner of Int. Rev. v. People's-Pittsburgh Trust Co.Court of Appeals for the Third Circuit · 1932
- A. Harris & Co. v. LucasCourt of Appeals for the Fifth Circuit · 1931
8 more not listed; retrieve them via the Exa API.
3Cited by47 opinions
- John Factor v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
- United Aniline Company v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1963
- Ford v. CommissionerUnited States Tax Court · 1971
- A. & A. Tool & Supply Co. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1950
- Schuh Trading Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1938
42 more not listed; retrieve them via the Exa API.