Legal Opinion
Conway Import Company v. United States
District Court, E.D. New York
Decided December 18, 1969No. 65-C-1241PublishedCited by 12 opinions
1Opinion of the Court
OPINION AND FINDINGS
JUDD, District Judge.
This suit for refund of corporate income taxes, tried without a jury, involves the right of a food purveyor to deduct gratuities paid by its salesmen to the employees of its customers.
A similar issue for the same company was resolved by the Internal Revenue Service in 1947 after conference in the office of the Internal Revenue Agent in Charge, and deduction of all but a small portion of the payments was permitted for 1947 and for the next ten years. In 1957, after a similar deduction for such payments had been allowed on the original audit, the ruling…
2Cases cited15 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Poe v. UllmanSupreme Court of the United States · 1961
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Commissioner v. TellierSupreme Court of the United States · 1966
- Lilly v. CommissionerSupreme Court of the United States · 1952
10 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Goodridge v. Harvey Group, Inc.District Court, S.D. New York · 1991
- In Re MichaudDistrict Court, W.D. Pennsylvania · 1970
- Clausman v. CommissionerUnited States Tax Court · 1989
- Department of Revenue v. Martin Air Conditioning & Fuel Co.Court of Appeals of Washington · 1983
- Kaiser Cement Corp. v. United StatesUnited States Court of Claims · 1985
7 more not listed; retrieve them via the Exa API.