Legal Opinion
Capital Video Corp. v. Commissioner
Court of Appeals for the First Circuit
Decided November 27, 2002No. 02-1564PublishedCited by 15 opinions
1Opinion of the Court
LYNCH, Circuit Judge.
This case raises the issue of the deducti-bility of legal fees paid for a defense against criminal charges as ordinary and necessary business expenses under Internal Revenue Code § 162(a) (2000). The petitioners, a corporation and the sole shareholder of that corporation, were sent tax deficiency notices by the Internal Revenue Service (IRS) on April 24, 2000, in the sum of $116,950.00 for the corporation and $312,874.00 for the individual, plus penalties under I.R.C. § '6662. Both of the deficiency notices stemmed from legal fees relating to the defense of a federal…
2Cases cited23 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- United States v. JanisSupreme Court of the United States · 1976
- Commissioner v. HeiningerSupreme Court of the United States · 1943
18 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Robert Griffin Julia Griffin v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 2003
- Interex, Inc. v. Commissioner ofCourt of Appeals for the First Circuit · 2003
- Schussel v. WerfelCourt of Appeals for the First Circuit · 2014
- Benenson v. Comm'r of Internal RevenueCourt of Appeals for the First Circuit · 2018
- Griffin v. Comm'rUnited States Tax Court · 2004
10 more not listed; retrieve them via the Exa API.