Sutherland Lumber-Southwest, Inc. v. Commissioner Of Internal Revenue

255 F.3d 495 (8th Cir. 2001)

SUTHERLAND LUMBER-SOUTHWEST, INC. APPELLEE,

v.

COMMISSIONER OF INTERNAL REVENUE, APPELLANT.

GENERAL AVIATION MANUFACTURERS ASSOCIATION; NATIONAL BUSINESS AVIATION ASSOCIATION, AMICI CURIAE.

No. 00-2827

UNITED STATES COURT OF APPEALS FOR THE EIGHTH CIRCUIT

Submitted: April 11, 2001

Filed: July 3, 2001

1

Appeal from the United States Tax CourtBefore Wollman, Chief Judge, Murphy, Circuit Judge, and Goldberg,1 Judge.

2

In this case of first impression, we must determine the amount of expenses corporations may deduct on their income tax returns when they allow their officers to…