Legal Opinion
Claude L. Crepeau v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided March 15, 1971No. 7781_1PublishedCited by 3 opinions
1Per curiam
Taxpayer appeals a decision in which the Tax Court, after hearing, allowed him certain claimed expenditures as proper deductions under sections 163, 164 and 212 of the Internal Revenue Code, but found that others either were not proven or were personal expenses. The transactions were many, and the court made a serious attempt at attribution. Taxpayer’s records were poor. Concededly, if the court had accepted his oral testimony, it would have allowed substantially more deductions. Instead, it found those established only by taxpayer’s summary statements on the witness stand to be…
2Cases cited6 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- W. Horace Williams, Sr., and Viola Bloch Williams v. United StatesCourt of Appeals for the Fifth Circuit · 1957
- Daniel F. Donovan v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1966
- Young Motor Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1964
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3Cited by3 opinions
- Lawrence A. Ehrhart v. Commissioner of Internal Revenue, Thomas P. Tierney v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1973
- Narragansett Wire Co. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1974
- LaPlante v. Comm'rUnited States Tax Court · 2009