Legal Opinion
Dobbe v. Commissioner
Court of Appeals for the Ninth Circuit
Decided March 19, 2003No. Nos. 01-70631, 01-70653; Tax Ct. Nos. 17625-97, 17626-97PublishedCited by 5 opinions
1Opinion of the Court
MEMORANDUM*
Bemardus A.P. Dobbe, Klazina W. Dobbe, and Holland America Bulb Farms, Inc., appeal the tax court’s judgment, which disallowed certain Holland America deductions and determined that the amounts involved were, in fact, dividends paid to the Dobbes. We affirm.(1) Our review of the record satisfies us that, although there was some conflicting evidence, the tax court did not clearly err when it determined that landscaping done around the Dobbes’ house was, in fact, a personal expense rather than an ordinary and necessary business expense of Holland America. See 26 U.S.C. § 162(a);…
2Cases cited9 opinions
- Preben Norgaard Sandra C. Norgaard v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1991
- J.R. Betson, Jr. And Joan Sue Betson v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1986
- Meridian Wood Products Co., Inc., a Corporation v. United States of America, Harry F. Lenton and Colleen Lenton v. United StatesCourt of Appeals for the Ninth Circuit · 1984
- Cornelius G. Noble and Pansy H. Noble v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1966
- P.R. Farms, Inc. v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1987
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3Cited by5 opinions
- Stahl v. United StatesCourt of Appeals for the Ninth Circuit · 2010
- Benson v. Comm'rUnited States Tax Court · 2004
- Stahl v. United StatesDistrict Court, E.D. Washington · 2012
- Estate of Goldberg v. Comm'rUnited States Tax Court · 2010
- Goldsmith v. Comm'rUnited States Tax Court · 2017