Legal Opinion
Miller Mfg. Co. v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided May 2, 1945No. 5353PublishedCited by 41 opinions
1Opinion of the Court
DOBIE, Circuit Judge.
Section 23(a) (1) (A) of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, § 23(a) (1) (A), reads:
“Sec. 23. Deductions from gross income.
“In computing net income there shall be allowed as deductions:
“(a) Expenses.
“(1) Trade or business expenses.
“(A) In general All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually rendered;
Under this section, Miller Manufacturing Company, Incorporated (hereinafter called…
2Cases cited13 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Helvering v. Northwest Steel Rolling Mills, Inc.Supreme Court of the United States · 1940
- Commissioner v. Scottish American Investment Co.Supreme Court of the United States · 1945
- Mahler v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1941
8 more not listed; retrieve them via the Exa API.
3Cited by41 opinions
- William O'Dwyer and Sloan O'Dwyer v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1959
- Miles-Conley Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1949
- Geiger & Peters, Inc. v. CommissionerUnited States Tax Court · 1957
- James D. Kennedy, Jr. And Dorothy H. Kennedy, and Cherokee Warehouses, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1982
- Platt Trailer Co. v. CommissionerUnited States Tax Court · 1955
36 more not listed; retrieve them via the Exa API.