Legal Opinion
Cam F. Dowell, Jr., Evelyn Dowell and Hillcrest State Bank, Plaintiffs v. United States
Court of Appeals for the Fifth Circuit
Decided November 7, 1975No. 74-3057PublishedCited by 74 opinions
1Opinion of the Court
JOHN R. BROWN, Chief Judge:
During a period of years, 1964-67, Taxpayers Hillcrest State Bank (Hill-crest) and its Chairman of the Board, Dowell, incurred a great number and variety of entertainment and travel expenses which they attempted to deduct as business expenses. When the Commissioner of Internal Revenue disallowed the deductions, Taxpayers commenced refund suits in United States District Court. The District Court found that refunds were called for because all deductions were properly taken as ordinary and necessary business expenses under § 162 of the Internal Revenue Code of 1954 and…
2Cases cited12 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Continental Motors Corporation and Continental Aviation and Engineering Corporation v. Continental Aviation Corp.Court of Appeals for the Fifth Circuit · 1967
- Paramount-Richards Theatres, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1946
- Andress v. CommissionerUnited States Tax Court · 1969
- Fulton National Bank v. Mrs. Lucille M. Tate, Individually, and as Administratrix of the Estate of Steve C. Tate, DeceasedCourt of Appeals for the Fifth Circuit · 1966
7 more not listed; retrieve them via the Exa API.
3Cited by74 opinions
- BJR Corp. v. CommissionerUnited States Tax Court · 1976
- 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
- Wirth Limited and Hoesch Siegerlandwerke A. G. Siegen v. S/s Acadia Forest and Lash Barge No. Cg-204, Eurogulf Lines D/B/A Central Gulf Contramar LineCourt of Appeals for the Fifth Circuit · 1976
- Deely v. CommissionerUnited States Tax Court · 1980
- Sam Goldberger, Inc. v. CommissionerUnited States Tax Court · 1987
69 more not listed; retrieve them via the Exa API.