Newman v. Commissioner
United States Tax Court
1. Sums spent for gratuities made in violation of state law disallowed as ordinary and necessary business expense. 2. Portion of rental and redecoration costs allocable to business use of apartment determined. 3. Reasonable salary allowance for services rendered to petitioner by his wife determined.
1Opinion of the Court
Fred D. Newman v. Commissioner.
Newman v. Commissioner
Docket No. 28955.
United States Tax Court
1952 Tax Ct. Memo LEXIS 95; 11 T.C.M. (CCH) 908; T.C.M. (RIA) 52267;
August 29, 1952
1. Sums spent for gratuities made in violation of state law disallowed as ordinary and necessary business expense.
2. Portion of rental and redecoration costs allocable to business use of apartment determined.
3. Reasonable salary allowance for services rendered to petitioner by his wife determined.
Walter L. Mims, Esq., 506 Massey Bldg., Birmingham, Ala., and Frank Bainbridge, Esq., for the petitioner. S. Earl Heilman,…
2Cases cited6 opinions
- Lilly v. CommissionerSupreme Court of the United States · 1952
- Clark v. CommissionerUnited States Tax Court · 1952
- Comeaux v. CommissionerUnited States Tax Court · 1948
- Lovett v. StateAlabama Court of Appeals · 1941
- Kelley-Dempsey & Co. v. CommissionerUnited States Board of Tax Appeals · 1934
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