Legal Opinion
Leonard Charles Ekman Kaye Layne Ekman v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided June 4, 1999No. 98-1576PublishedCited by 17 opinions
1Opinion of the Court
OPINION
RALPH B. GUY, Jr., Circuit Judge.
Taxpayers Leonard Charles Ekman and Kaye Layne Ekman appeal from the United States Tax Court’s decision on their petition for redetermination of the tax deficiencies in their joint income tax for the year 1991 set forth in a notice of deficiency issued by the Commissioner of Internal Revenue. The taxpayers argue on appeal that the tax court erred (1) in finding that the cost of a Porsche automobile engine purchased by Leonard Ekman was not a deductible research or experimental expense under 26 U.S.C. § 174 and Treas. Reg. § 1.174 — 2(b); 26 C.F.R. §…
2Cases cited6 opinions
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Donald G. Smith v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1991
- Clyde N. Griffith v. Wal-Mart Stores, Inc.Court of Appeals for the Sixth Circuit · 1998
- David M. Kearns and Janet Kearns v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1992
1 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Walter L. Gross, Jr. And Barbara H. Gross (99-2239) Calvin C. Linnemann and Patricia G. Linnemann (99-2257) v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 2001
- United States v. Ralph RohnerCourt of Appeals for the Sixth Circuit · 2015
- Michael Friedman v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 2000
- Indmar Products Co., Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 2006
- Charles and Susan Glass v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 2006
12 more not listed; retrieve them via the Exa API.