Legal Opinion
Amoroso v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided January 8, 1952No. 4594PublishedCited by 19 opinions
1Opinion of the Court
HARTIGAN, Circuit Judge.
This case arises on taxpayer’s petition for review of a decision of the Tax Court of the United States entered May 15, 1951. It involves a deficiency of income tax for the year 1945 in the amount of $1,053.90 and is brought pursuant to Section 1141(a) of the Internal Revenue Code as amended by Section 36 of the Act of June 25, 1948, 26 U.S.C.A. § 1141(a).
The petitioner’s statement of points is as follows:
“(1) The Court erred in disallowing any item of the petitioner’s business expense, as not having actually been incurred or as having been unnecessary or unreasonable,…
2Cases cited14 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Halle v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
- Bercaw v. CommissionerCourt of Appeals for the Fourth Circuit · 1948
- Coburn v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1943
9 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- United States v. CorrellSupreme Court of the United States · 1967
- Samuel Towers v. Commissioner of Internal Revenue, and Three Related CasesCourt of Appeals for the Second Circuit · 1957
- Allan L. Hanson and Florence S. Hanson v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1962
- Carrión Pacheco v. Tesorero de Puerto RicoSupreme Court of Puerto Rico · 1956
- Douglas A. Chandler v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1955
14 more not listed; retrieve them via the Exa API.