Legal Opinion
Rugel v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided April 14, 1942No. 12111PublishedCited by 36 opinions
1Opinion of the Court
JOHNSEN, Circuit Judge.
Petitioner seeks a review of a decision of the Board of Tax Appeals, which redetermined deficiencies of $6,374.15 and $3,-824.19 in his income taxes for the years 1937 and 1938 respectively.
The deficiencies arose out of the Board’s refusal to allow certain deductions which petitioner had made in his returns. These consisted of alleged “commissions and bror kerage” paid to W. T. Doherty, in the sums of $18,763.27 in 1937 and $14,157.70 in 1938, and alleged “advertising, promotion, entertainment, cab, laundry and miscellaneous travelling expense”, in the sums of…
2Cases cited11 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- United States v. SullivanSupreme Court of the United States · 1927
- Long Island Drug Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1940
- Maddas v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1940
- Easton Tractor & Equipment Co. v. CommissionerUnited States Board of Tax Appeals · 1936
6 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Boyle, Flagg & Seaman, Inc. v. CommissionerUnited States Tax Court · 1955
- Cloud v. CommissionerUnited States Tax Court · 1991
- Riss & Co. v. CommissionerUnited States Tax Court · 1964
- Bankers Trust Co. v. HigginsCourt of Appeals for the Second Circuit · 1943
31 more not listed; retrieve them via the Exa API.