Legal Opinion
Schmidlapp v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided May 2, 1938No. 213PublishedCited by 48 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
This appeal is from an order of the Board of Tax Appeals, assessing added income taxes against the taxpayer for the years 1931 and 1932. The issues relate to deductions of which four are in dispute, and all of which the Board disallowed; to identify them we shall call them, (1) entertainment expenses; (2) apartment rent; (3) loss on Winchester-Simmons shares; (4) loss on Chase Bank shares. As they are quite separate and involve different considerations, wc may take them up seriatim.(1) Entertainment Expenses.
The taxpayer was a vice-president of the Chase National Bank…
2Cases cited15 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
- United States v. LudeySupreme Court of the United States · 1927
- Stone v. WhiteSupreme Court of the United States · 1937
- Helvering v. SalvageSupreme Court of the United States · 1936
10 more not listed; retrieve them via the Exa API.
3Cited by48 opinions
- Whipple v. CommissionerSupreme Court of the United States · 1963
- Primuth v. CommissionerUnited States Tax Court · 1970
- John M. Trent and Lisa M. Trent v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1961
- Ross v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1948
- Lloyd U. Noland, Jr., and Jane K. Noland v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1959
43 more not listed; retrieve them via the Exa API.