McGowan v. Commissioner
United States Tax Court
Held, on these facts, that petitioner, a retired corporate executive, is not entitled to deduct amounts paid for safaris, traveling expenses, cameras and film processing, and losses resulting therefrom, because he was not engaged in the trade or business of lecturing on big game hunting adventure films during the years 1957 through 1959.
1Opinion of the Court
Martin C. McGowan and Willie Gay McGowan v. Commissioner.
McGowan v. Commissioner
Docket No. 1196-62.
United States Tax Court
T.C. Memo 1964-241; 1964 Tax Ct. Memo LEXIS 96; 23 T.C.M. (CCH) 1439; T.C.M. (RIA) 64241;
September 15, 1964
Held, on these facts, that petitioner, a retired corporate executive, is not entitled to deduct amounts paid for safaris, traveling expenses, cameras and film processing, and losses resulting therefrom, because he was not engaged in the trade or business of lecturing on big game hunting adventure films during the years 1957 through 1959.
Max A. Reinstein, for the…
2Cases cited12 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- American Properties, Inc. v. CommissionerUnited States Tax Court · 1957
- Henry P. White and Estate of Nancy A. White, Deceased, T. Leo Sullivan, Administrator, C.T.A. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1955
- Doggett v. BurnetCourt of Appeals for the D.C. Circuit · 1933
- Cecil v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1939
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3Cited by1 opinion
- Geyer v. Comm'rUnited States Tax Court · 2013