Legal Opinion
Frank F. And Romana M. Paal v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided November 15, 1971No. 25688PublishedCited by 5 opinions
1Opinion of the Court
BARNES, Circuit Judge:
Appellants, husband and wife (hereinafter “appellant”), claim as business expenses certain items for the years 1962 and 1963 in their income tax returns for those years. Appellant was allowed all the claimed deduction for labor, telephone, and mail; $600 each year for estimated transportation; a $400 approximation each year for lunches and dinners; and disallowed $62 and $45 for “presents”; and $139 and $195 for “parties” (held each year on appellant’s birthday and on New Year’s Eve).
Appellant had made no claim for these business expenses on his original returns, but…
2Cases cited5 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- William F. Sanford v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1969
- White v. United StatesSupreme Court of the United States · 1938
- John Robinson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1970
3Cited by5 opinions
- Meridian Wood Products Co., Inc., a Corporation v. United States of America, Harry F. Lenton and Colleen Lenton v. United StatesCourt of Appeals for the Ninth Circuit · 1984
- Bubbling Well Church of Universal Love, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1981
- Custis v. CommissionerUnited States Tax Court · 1982
- Foster v. Comm'rUnited States Tax Court · 2009
- Kennedy v. CommissionerUnited States Tax Court · 1980