Legal Opinion
Lary v. United States
District Court, N.D. Alabama
Decided April 1, 1985No. Civ. A. CV82-L-5689-NEPublishedCited by 9 opinions
1Opinion of the Court
MEMORANDUM
LYNNE, Senior District Judge.
This cause, coming on to be heard at this Court’s regular motion docket in Decatur, Alabama, on March 22, 1985, was submitted upon the motion for summary judgment filed by the defendant. Upon consideration of that motion together with the submissions of the parties and the record in this case, the Court concludes that summary judgment is due to be granted in favor of the government.
First, with respect to the claimed deductions for automobile expenses, including depreciation, attributable to Dr. Lary’s travel between his home and his medical office, this…
2Cases cited23 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Heuer v. CommissionerUnited States Tax Court · 1959
- Robin Construction Company, a Corporation of New Jersey, Richard D. Masia and Judith Masia v. United StatesCourt of Appeals for the Third Circuit · 1965
- William W. Steinhort and Mildred Steinhort v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1964
18 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Marine v. CommissionerUnited States Tax Court · 1989
- John H. Lary, Jr., and Sherry S. Lary v. United StatesCourt of Appeals for the Eleventh Circuit · 1986
- Owen v. United StatesDistrict Court, W.D. Tennessee · 1999
- Development Bank v. IlalioHigh Court of American Samoa · 1987
- Donald Leif Rokke v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1993
4 more not listed; retrieve them via the Exa API.