Meredith v. Commissioner
United States Tax Court
Petitioner was a dealer in farm implements as agent for John Deere Plow Co. Deere terminated the agency. Petitioner sued Deere on an alleged oral contract. The U.S. District Court dismissed the complaint as failing to state a claim upon which relief could be granted. The Court of Appeals affirmed. After two later suits on the same subject Deere secured an injunction against petitioner. Petitioner violated the injunction and was fined.
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Petitioner was a dealer in farm implements as agent for John Deere Plow Co. Deere terminated the agency. Petitioner sued Deere on an alleged oral contract. The U.S. District Court dismissed the complaint as failing to state a claim upon which relief could be granted. The Court of Appeals affirmed. After two later suits on the same subject Deere secured an injunction against petitioner. Petitioner violated the injunction and was fined. Petitioner also sued a judge of the Court of Appeals alleging injury from decisions made in bad faith. Decision against petitioner was affirmed and certiorari…
1Opinion of the Court
BRUCE, Judge:
Respondent determined a deficiency in income tax for the calendar year 1961 in the amount of $1,190.14. The sole issue for decision is whether amounts paid for a fine, court costs, and other expenses in a civil contempt proceeding, and court costs with respect to a petition for a writ of certiorari are allowable deductions as ordinary and necessary business expenses under section 162(a) or expenses incurred for the production or collection of income within the meaning of section 212(1) of the Internal Revenue Code of 1954.
FINDINGS OF FACT
The stipulated facts and exhibits attached…
2Cases cited20 opinions
- United States v. GilmoreSupreme Court of the United States · 1963
- Commissioner v. TellierSupreme Court of the United States · 1966
- Tank Truck Rentals, Inc. v. CommissionerSupreme Court of the United States · 1958
- Hoover Motor Express Co. v. United StatesSupreme Court of the United States · 1958
- M. M. Meredith v. Martin D. Van OosterhoutCourt of Appeals for the Eighth Circuit · 1960
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3Cited by4 opinions
- Dileonardo v. CommissionerUnited States Tax Court · 2000
- Meredith v. CommissionerUnited States Tax Court · 1967
- Rice v. CommissionerUnited States Tax Court · 1967
- Weil v. CommissionerUnited States Tax Court · 1967