Legal Opinion
Arthur K. Whitcomb and Lena R. Whitcomb, Arthur Whitcomb, Inc. And Subsidiaries v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided May 10, 1984No. 83-1847PublishedCited by 21 opinions
1Opinion of the Court
BOWNES, Circuit Judge.
Petitioners-appellants, Arthur Whitcomb, Inc., and Subsidiaries (Company), appeal a decision from the United States Tax Court, 81 Tax Court 505 (1983), holding that the Company was not entitled to a deduction for the cost of life insurance premiums on a policy covering the Company’s former president, Arthur K. Whitcomb. The Tax Court determined income tax deficiencies of $2,624 and $18,242 for 1974 and 1975 for the Company, and $2,877.52 and $17,115.55 for Arthur and Lena Whitcomb. The individual taxpayers, Arthur and Lena Whit-comb, have conceded tax liability and the…
2Cases cited7 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Electric & Neon, Inc. v. CommissionerUnited States Tax Court · 1971
- Paula Constr. Co. v. CommissionerUnited States Tax Court · 1972
- Klamath Medical Service Bureau v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Irby Construction Company v. United StatesUnited States Court of Claims · 1961
2 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Neonatology Assocs., P.A. v. Comm'rUnited States Tax Court · 2000
- King's Court Mobile Home Park, Inc. v. CommissionerUnited States Tax Court · 1992
- Ralph D. Crowley and Frances A. Crowley v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1992
- Joseph P. McGraw v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 2004
- Christensen v. United StatesDistrict Court, D. New Jersey · 1990
16 more not listed; retrieve them via the Exa API.