Legal Opinion
Mt. Mansfield Television, Inc. v. United States
District Court, D. Vermont
Decided August 6, 1964No. Civ. A. 3768PublishedCited by 22 opinions
1Opinion of the Court
GIBSON, District Judge.
STATEMENT OF THE CASE
This action was filed on July 10, 1963 by Mt. Mansfield Television, Inc. against the United States of America whereby the plaintiff-taxpayer seeks to recover a sum amounting to $4,538.43 paid to the Internal Revenue Service as a deficiency income tax with interest for the calendar years 1957 and 1958. On its returns for these years the plaintiff-taxpayer deducted certain amounts which it claims were rentals for micro-wave equipment it required in the operation of its business. It claims the right to this deduction by virtue of § 162(a) (3) of the…
2Cases cited3 opinions
- Commissioner v. HansenSupreme Court of the United States · 1959
- Walburga Oesterreich v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Ernest W. Brown, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1958
3Cited by22 opinions
- Martin v. CommissionerUnited States Tax Court · 1965
- Kansas City S. R. Co. v. CommissionerUnited States Tax Court · 1981
- Swift Dodge v. CommissionerUnited States Tax Court · 1981
- United States v. Federal Insurance CompanyCourt of Appeals for the Tenth Circuit · 1980
- United States ex rel. Eddies Sales & Leasing, Inc. v. Federal InsuranceCourt of Appeals for the Tenth Circuit · 1980
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