Legal Opinion
Kalamazoo Oil Company v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided November 29, 1982No. 81-1613PublishedCited by 7 opinions
1Per curiam
Kalamazoo Oil Company (hereinafter “petitioner”) appeals from a judgment of the United States Tax Court affirming the Commissioner’s finding that annual payments of $7,000 made by petitioner to one of its shareholders, purportedly as consideration for a covenant not to compete, did not constitute ordinary and necessary business expenses, as defined by section 162(a) of the Internal Revenue Code of 1954.
Kalamazoo Oil Company, incorporated under the laws of Michigan and having its principal place of business in Kalamazoo, Michigan, is engaged in the business of selling gasoline, fuel oil, motor…
2Cases cited11 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Bernard D. Spector v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1981
- Douglas J. And Marguerite H. Lemery, and Raymond J. And Myrtle Lemery v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
6 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- T.J. ENTERPRISES v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 1993
- North Carolina Association of Insurance Agents, Inc. v. United StatesCourt of Appeals for the Fourth Circuit · 1984
- Carmickle v. Comm'rUnited States Tax Court · 2012
- Hammond v. Comm'rUnited States Tax Court · 2011
- James P. Kisicki Deborah A. Kisicki v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1989
2 more not listed; retrieve them via the Exa API.