Faulk v. Commissioner
United States Tax Court
The United States, under section 231 of Title 31 of the United States Code, recovered judgment against a taxpayer for submitting false and fraudulent claims against the Government and was awarded double the amount of damages sustained by the United States by reason of such acts.
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The United States, under section 231 of Title 31 of the United States Code, recovered judgment against a taxpayer for submitting false and fraudulent claims against the Government and was awarded double the amount of damages sustained by the United States by reason of such acts. Held, under the facts, the payment of the judgment, attorneys' fees, and other expenses incurred by taxpayer incident to the litigation are not deductible by him as ordinary and necessary business expenses under section 23 (a), Internal Revenue Code of 1939.
1Opinion of the Court
David R. Faulk and Wife, Alma L. Faulk, Petitioners, v. Commissioner of Internal Revenue, Respondent
Faulk v. Commissioner
Docket No. 55118
United States Tax Court
26 T.C. 948; 1956 U.S. Tax Ct. LEXIS 107;
August 27, 1956, Filed
Decision will be entered for the respondent.
The United States, under section 231 of Title 31 of the United States Code, recovered judgment against a taxpayer for submitting false and fraudulent claims against the Government and was awarded double the amount of damages sustained by the United States by reason of such acts. Held, under the facts, the payment of the judgment,…
2Cases cited13 opinions
- United States Ex Rel. Marcus v. HessSupreme Court of the United States · 1943
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Jerry Rossman Corporation v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1949
- Standard Oil Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1942
- United States Ex Rel. Brensilber v. Bausch & Lomb Optical Co.Court of Appeals for the Second Circuit · 1942
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