Legal Opinion
Martin Mayrath and Rose Mayrath v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided February 17, 1966No. 21891PublishedCited by 45 opinions
1Opinion of the Court
JONES, Senior Judge.
In this petition for reversal of a decision by the Tax Court, 41 T.C. 582 (1964), Mr. Martin Mayrath contends that the Commissioner of Internal Revenue improperly disallowed a deduction on his tax return for 1956 and 1957 for research and experimental expenses. These expenses were incurred by the taxpayer in constructing a luxury house for his own occupancy in Dallas, Texas. Mayrath claims that many of the features built into this residence were experimental and that he intended to exploit these new features in the commercial market. The Government asserts that the record…
2Cases cited14 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Higgins v. CommissionerSupreme Court of the United States · 1941
- W. Horace Williams, Sr., and Viola Bloch Williams v. United StatesCourt of Appeals for the Fifth Circuit · 1957
- Clement L. Hirsch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Henry P. White and Estate of Nancy A. White, Deceased, T. Leo Sullivan, Administrator, C.T.A. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1955
9 more not listed; retrieve them via the Exa API.
3Cited by45 opinions
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
- Jack P, Stanton and Virginia G. Stanton v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Snow v. CommissionerUnited States Tax Court · 1972
- Copeland v. CommissionerCourt of Appeals for the Fifth Circuit · 2002
- Osteen v. Comr. of IRSCourt of Appeals for the Eleventh Circuit · 1995
40 more not listed; retrieve them via the Exa API.