Legal Opinion
Robert J. And Mildred Frysinger v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided May 22, 1981No. 80-7482PublishedCited by 20 opinions
1Opinion of the Court
RONEY, Circuit Judge:
The sole issue in this federal income tax case is whether the cash method taxpayer 1 is entitled to deduct in taxable year 1975 the cost of cattlefeed purchased in December 1975 for use in a cattlefeeding program in 1976. The Tax Court decided the deduction was permitted under the ¿pplicable statutes and regulations and did not result in a material distortion of income, holding the Commissioner abused his discretion in disallowing the deduction. We affirm.
The relevant facts are not in dispute. In 1975 taxpayer, who was then a treasurer for United States Steel Corporation,…
2Cases cited15 opinions
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Thor Power Tool Co. v. CommissionerSupreme Court of the United States · 1979
- Commissioner v. HansenSupreme Court of the United States · 1959
- United States v. CattoSupreme Court of the United States · 1966
- Andrew A. Sandor and Jeanne Sandor v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1976
10 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Packard v. CommissionerUnited States Tax Court · 1985
- Commissioner of Internal Revenue v. Kenneth H., Susan L., Fred F., and Corinne B. Van RadenCourt of Appeals for the Ninth Circuit · 1981
- Stephen A. Keller and Ethel L. Keller v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1984
- Grynberg v. CommissionerUnited States Tax Court · 1984
- Anderson v. United States Sec'y of AgricultureUnited States Court of International Trade · 2006
15 more not listed; retrieve them via the Exa API.