Legal Opinion
United States v. John M. Winters, Jr., and Marian M. Winters
Court of Appeals for the Tenth Circuit
Decided November 13, 1958No. 5902_1PublishedCited by 16 opinions
1Opinion of the Court
BREITENSTEIN, Circuit Judge.
The question is whether the cost of whiskey bought and used in Oklahoma by a lawyer for the entertainment of clients and prospective clients of the law firm in which he was a member is deductible as an ordinary and necessary business expense within the meaning of Section 162(a) of the Internal Revenue Code of 1954, 26 U.S.C.A. § 162(a).
In their 1954 joint income tax return, appellees John M. Winters, Jr., a Tulsa lawyer,1 and his wife claimed as a deductible business expense $301.75 spent for approximately four cases of whiskey delivered to taxpayer’s home in Tulsa…
2Cases cited16 opinions
- Northern Pacific Railway Co. v. United StatesSupreme Court of the United States · 1958
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Textile Mills Securities Corp. v. CommissionerSupreme Court of the United States · 1941
- Tank Truck Rentals, Inc. v. CommissionerSupreme Court of the United States · 1958
- Lilly v. CommissionerSupreme Court of the United States · 1952
11 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Holt v. CommissionerUnited States Tax Court · 1977
- Richey v. CommissionerUnited States Tax Court · 1959
- Smith v. CommissionerUnited States Tax Court · 1960
- Boucher v. CommissionerUnited States Tax Court · 1981
- Hopka v. United StatesDistrict Court, N.D. Iowa · 1961
11 more not listed; retrieve them via the Exa API.