Bailey v. Commissioner
United States Tax Court
Held: Petitioners' claimed expenses for entertainment, the maintenance of a mobile home and emergency call-back transportation expenses are not ordinary and necessary business expenses under section 162; Heldfurther: Petitioners are liable for the section 6653(a) negligence penalty.
1Opinion of the Court
CLARENCE W. BAILEY AND MARTHA F. BAILEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bailey v. Commissioner
Docket No. 6408-79.
United States Tax Court
T.C. Memo 1982-452; 1982 Tax Ct. Memo LEXIS 296; 44 T.C.M. (CCH) 726; T.C.M. (RIA) 82452;
August 4, 1982.
Held: Petitioners' claimed expenses for entertainment, the maintenance of a mobile home and emergency call-back transportation expenses are not ordinary and necessary business expenses under section 162; Heldfurther: Petitioners are liable for the section 6653(a) negligence penalty.
Clarence W. Bailey, pro se.
Linda Wise, for the…
2Cases cited14 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Enoch v. CommissionerUnited States Tax Court · 1972
- Commissioner of Internal Revenue v. James E. Peurifoy, Paul v. Stines and Betty O. Stines, John S. Hall and Doris D. HallCourt of Appeals for the Fourth Circuit · 1958
- Michaels v. CommissionerUnited States Tax Court · 1969
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