Legal Opinion
Richard F. Cleveland and Jessie B. Cleveland v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided December 7, 1961No. 8278PublishedCited by 22 opinions
1Opinion of the Court
BOREMAN, Circuit Judge.
This is an appeal from a determination by the Tax Court of deficiencies in the taxpayer's federal income tax for the years 1955 and 1956. Richard F. Cleveland and Jessie B. Cleveland, husband and wife, of Baltimore, Maryland, filed joint returns for the years involved, using a cash method of accounting. Mrs. Cleveland had no connection with the activities herein considered but, because of the joint returns, she is a party hereto. References to taxpayer pertain to Richard F. Cleveland only.
Taxpayer claimed deductions under Internal Revenue Code of 1954, Section 174(a)…
2Cases cited4 opinions
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Commissioner v. TowerSupreme Court of the United States · 1946
- Cleveland v. CommissionerUnited States Tax Court · 1960
- Thomas Gordon Tinkle, Jr. v. United States of America, William Moore Pegram v. United StatesCourt of Appeals for the Eighth Circuit · 1958
3Cited by22 opinions
- Snow v. CommissionerSupreme Court of the United States · 1974
- Green v. Comm'rUnited States Tax Court · 1984
- Estate of Craig M. Smith, Deceased, Ruth E. Smith v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Max A. Burde and Berthe C. Burde v. Commissioner of Internal Revenue, Bernard Weiss and Peggy S. Weiss v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1965
- Louis H. Diamond, Madelene Diamond v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1991
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