Wm. T. Stover Co. v. Commissioner
United States Tax Court
1. Petitioner, whose business was that of selling surgical and hospital supplies and equipment, purchased a round-trip airplane ticket to England for a newspaperman who was to make a study of socialized medicine in England and upon his return to report to the Arkansas Medical Society on his findings and to write articles thereon for publication.
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1. Petitioner, whose business was that of selling surgical and hospital supplies and equipment, purchased a round-trip airplane ticket to England for a newspaperman who was to make a study of socialized medicine in England and upon his return to report to the Arkansas Medical Society on his findings and to write articles thereon for publication. The Society was, and always had been, opposed to the establishment of socialized medicine in this country, and its current interest was occasioned by agitation for the passage of legislation for the establishment of socialized medicine in some form.…
1Opinion of the Court
OPINION.
TuhneR, Judge:
With respect to the $784.91 expended for the round-trip airplane ticket to England at the behest of the Arkansas Medical Society, we are unable to distinguish this case in principle from Textile Mills Securities Corporation v. Commissioner, 314 U. S. 326, and on the basis of the pronouncements of the Supreme Court of the United States in its opinion in that case, that issue is decided for the respondent.
With respect to the cabin cruiser owned by petitioner and maintained and operated on Lake Hamilton, the facts show that the boat was used in part for entertainment in the…
2Cases cited30 opinions
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Textile Mills Securities Corp. v. CommissionerSupreme Court of the United States · 1941
- Lilly v. CommissionerSupreme Court of the United States · 1952
- Tool Co. v. NorrisSupreme Court of the United States · 1865
- United States v. CarterSupreme Court of the United States · 1910
25 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Singer Co. v. United StatesUnited States Court of Claims · 1971
- The Aetna Casualty and Surety Company v. William T. StoverCourt of Appeals for the Eighth Circuit · 1964
- Marquis v. CommissionerUnited States Tax Court · 1968
- Smith v. CommissionerUnited States Tax Court · 1960
- Hartless Linen Service Co. v. CommissionerUnited States Tax Court · 1959
19 more not listed; retrieve them via the Exa API.