Legal Opinion
Charles D. Long and Gertrude G. Long v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided April 13, 1960No. 16335PublishedCited by 27 opinions
1Opinion of the Court
GARDNER, Circuit Judge.
This matter is before us on petition to review a decision of the Tax Court which disallowed certain expenditures claimed by taxpayers as ordinary and necessary business expenses. The wife has been joined solely by reason of her being a party to the joint return and hereinafter Charles D. Long will be referred to as petitioner or taxpayer. The income tax transaction involved is for the year 1953.
At all times pertinent to the issues here involved taxpayer was a practicing lawyer. During the year 1953 he practiced law in the State of Missouri and elsewhere as a senior…
2Cases cited10 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- McDonald v. CommissionerSupreme Court of the United States · 1944
- Omaha Nat. Bank v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1950
5 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Henry v. CommissionerUnited States Tax Court · 1961
- General Bancshares Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1964
- Carey v. CommissionerUnited States Tax Court · 1971
- Iowa Southern Utilities Company, a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1964
- Central Igualdad, Inc. v. Secretario de HaciendaSupreme Court of Puerto Rico · 1961
22 more not listed; retrieve them via the Exa API.