Legal Opinion
Danville Plywood Corporation v. The United States
Court of Appeals for the Federal Circuit
Decided March 21, 1990No. 89-1478PublishedCited by 114 opinions
1Opinion of the Court
RICHARD MILLS, District Judge.
Were these “entertainment expenses”?
Danville Plywood Corporation (Danville) appeals a decision by the United States Claims Court upholding the disallowance by the Commissioner of Internal Revenue (Commissioner) of $98,297.83 Danville claimed on its 1980 and 1981 tax returns as “entertainment expenses.” 16 Cl.Ct. 584. 1
We affirm.
I. Facts
The basic facts are undisputed. As found by the Claims Court, or as the record shows, they are as follows:
Danville is a closely held Virginia corporation owned by George Buchanan, his wife, and their relatives. At all relevant…
2Cases cited14 opinions
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Commissioner v. HeiningerSupreme Court of the United States · 1943
9 more not listed; retrieve them via the Exa API.
3Cited by114 opinions
- Gilbert v. DerwinskiUnited States Court of Appeals for Veterans Claims · 1990
- Frankel v. DerwinskiUnited States Court of Appeals for Veterans Claims · 1990
- Green v. DerwinskiUnited States Court of Appeals for Veterans Claims · 1991
- Diamond v. United StatesUnited States Court of Federal Claims · 2014
- Meeks v. WestUnited States Court of Appeals for Veterans Claims · 1999
109 more not listed; retrieve them via the Exa API.