Legal Opinion
Sutherland Lumber-Southwest, Inc. v. Commissioner
United States Tax Court
Decided March 28, 2000No. 23936-97Unknown
1Opinion of the Court
114 T.C. No. 14
UNITED STATES TAX COURT SUTHERLAND LUMBER-SOUTHWEST, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 23936-97. Filed March 28, 2000. P provided its employees with the use of the company-owned aircraft for nonbusiness flights. P notified its employees to report the value of the flights as imputed income. P deducted the expenses incurred in providing the flights. R, relying on sec. 274(e)(2), I.R.C., determined that deductions for expenses incurred in providing employees with nonbusiness flights on a company-owned airplane are limited to the amount…
2Cases cited15 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
- Naftel v. CommissionerUnited States Tax Court · 1985
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