Legal Opinion
Edwin A. Snow and Helen B. Snow v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided July 17, 1973No. 72-2019PublishedCited by 26 opinions
1Opinion of the Court
EDWARDS, Circuit Judge.
Petitioners (joint taxpayers) seek review of the decision of the United States Tax Court, reported at 58 T.C. 585 (June 30, 1972). The Tax Court determined a deficiency of income taxes due from taxpayers in the amount of $6,247 for the taxable year of 1966 by denying that a deduction of $9,195.11 claimed by Edwin A. Snow was properly claimed as research and experimental expenditures within the scope of Section 174 of the Internal Revenue Code of 1954. In applicable part this section says:
§ 17If. Research and experimental expenditures(a) Treatment as expenses—(1) In…
2Cases cited19 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Whipple v. CommissionerSupreme Court of the United States · 1963
- Burnet v. ClarkSupreme Court of the United States · 1932
14 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Snow v. CommissionerSupreme Court of the United States · 1974
- Goodwin v. CommissionerUnited States Tax Court · 1980
- Drobny v. CommissionerUnited States Tax Court · 1986
- Green v. Comm'rUnited States Tax Court · 1984
- Levin v. CommissionerUnited States Tax Court · 1986
21 more not listed; retrieve them via the Exa API.