Legal Opinion
Ray v. CIR
Court of Appeals for the Fifth Circuit
Decided September 14, 2021No. 20-60004PublishedCited by 3 opinions
1Opinion of the Court
Case: 20-60004 Document: 00516013669 Page: 1 Date Filed: 09/14/2021 United States Court of Appeals for the Fifth Circuit United States Court of Appeals Fifth Circuit FILED September 14, 2021 No. 20-60004 Lyle W. Cayce Clerk Ames D. Ray, Petitioner—Appellant, versus Commissioner of Internal Revenue, Respondent—Appellee. Appeal from the United States Tax Court USTC No. 14052-16 Before Dennis, Higginson, and Willett, Circuit Judges. Stephen A. Higginson, Circuit Judge: Appellant Ames D. Ray claimed a deduction for certain legal expenses on his 2014 federal income tax return. The Internal Revenue…
2Cases cited35 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- United States v. GilmoreSupreme Court of the United States · 1963
- Commissioner v. GroetzingerSupreme Court of the United States · 1987
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
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3Cited by3 opinions
- Fields v. CIRCourt of Appeals for the Fifth Circuit · 2026
- Lowman v. United StatesDistrict Court, M.D. Florida · 2024
- Ray v. PriverDistrict Court, District of Columbia · 2025