Bussabarger v. Commissioner
United States Tax Court
1. Held, on the facts presented, that payments of salary and other benefits to or on behalf of petitioner's former medical secretary during an extended period of illness were for personal reasons and are not deductible as ordinary and necessary business expenses under sec. 162(a) of the Internal Revenue Code of 1954. 2. Held, further, that petitioners have not established that they are entitled to deductions, in excess of the amounts allowed by respondent, for the expenses…
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1. Held, on the facts presented, that payments of salary and other benefits to or on behalf of petitioner's former medical secretary during an extended period of illness were for personal reasons and are not deductible as ordinary and necessary business expenses under sec. 162(a) of the Internal Revenue Code of 1954. 2. Held, further, that petitioners have not established that they are entitled to deductions, in excess of the amounts allowed by respondent, for the expenses of Christmas parties and fishing trips, automobile operating and depreciation expenses, expenses relating to the…
1Opinion of the Court
Delores Bussabarger, et al., 1 Petitioners v. Commissioner of Internal Revenue, Respondent
Bussabarger v. Commissioner
Docket Nos. 4163-66, 4164-66, 4165-66
United States Tax Court
52 T.C. 819; 1969 U.S. Tax Ct. LEXIS 76;
August 14, 1969, Filed
Decisions wll be entered under Rule 50.
1. Held, on the facts presented, that payments of salary and other benefits to or on behalf of petitioner's former medical secretary during an extended period of illness were for personal reasons and are not deductible as ordinary and necessary business expenses under sec. 162(a) of the Internal Revenue Code of 1954.
2.…
2Cases cited10 opinions
- Chapman v. CommissionerUnited States Tax Court · 1967
- Reginald G. Hearn and Mary L. Hearn, Husband and Wife v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
- Hearn v. CommissionerUnited States Tax Court · 1961
- Andress v. CommissionerUnited States Tax Court · 1969
- Bussabarger v. CommissionerUnited States Tax Court · 1969
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