Legal Opinion
Wells-Lee v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided May 10, 1966No. 18002PublishedCited by 9 opinions
1Opinion of the Court
LARSON, District Judge.
Petitioners William Wells-Lee, James A. Yeoham, Leslie E. Stiles, and Edward 0. Martin seek review of an adverse decision of the Tax Court.1 Osteopathic physicians and surgeons practicing in Joplin and Southwest Missouri, petitioners paid various amounts to the Tri-State Osteopathic Hospital Association during the years 1959, 1960 and 1961. These payments were deducted as ordinary and necessary business expenses but respondent Commissioner disallowed the deductions and determined deficiencies in petitioners’ income tax for the years in question. The Tax Court upheld the…
2Cases cited20 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Welch v. HelveringSupreme Court of the United States · 1933
- Irving Sachs v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1960
- Stevens Bros. Foundation, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Thomas W. Banks v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
15 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Estate of Goodall v. CommissionerCourt of Appeals for the Eighth Circuit · 1968
- Robert B. Riss and Georgina Riss v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1966
- John E. Byrne and Nellie A. Byrne v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1971
- House Beautiful Homes, Inc. v. CommissionerCourt of Appeals for the Tenth Circuit · 1968
- Estate of Robert A. Goodall, Deceased, C. M. Goodall v. Commissioner of Internal Revenue, Estate of Robert A. Goodall, Deceased, Clarice M. Goodall v. Commissioner of Internal Revenue, (Two Cases). Estate of Robert A. Goodall, Deceased, Clarice M. Goodall, and Clarice M. Goodall v. Commissioner of Internal Revenue, C. M. Goodall v. Commissioner of Internal Revenue, Good-All Electric Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1968
4 more not listed; retrieve them via the Exa API.