Legal Opinion
Bercaw v. Commissioner
Court of Appeals for the Fourth Circuit
Decided January 5, 1948No. 5637PublishedCited by 68 opinions
1Opinion of the Court
DOBIE, Circuit Judge.
This appeal is taken from a decision of the Tax Court of the United States determining that there was a deficiency of $48.-37 in the taxpayer’s income tax for the year 1941. The deficiency resulted from the affirmance by the Tax Court of the Commissioner’s disallowance of certain deductions claimed by the taxpayer, W. W. Bercaw. Four questions are presented for our consideration.
The first question is whether the taxpayer is entitled to deduct from his gross income for the year 1941 the cost of his meals and striker service while in the United States Army during that year.…
2Cases cited7 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- Helvering v. WinmillSupreme Court of the United States · 1938
- Barnhill v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1945
- Gilman v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1931
2 more not listed; retrieve them via the Exa API.
3Cited by68 opinions
- Commissioner of Internal Revenue v. James E. Peurifoy, Paul v. Stines and Betty O. Stines, John S. Hall and Doris D. HallCourt of Appeals for the Fourth Circuit · 1958
- Leo C. Cockrell, and Carol P. Cockrell v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Commissioner v. StidgerSupreme Court of the United States · 1967
- Calvin E. Wright, District Director of Internal Revenue v. Richard v. Hartsell, Marjorie HartsellCourt of Appeals for the Ninth Circuit · 1962
- Courtney v. CommissionerUnited States Tax Court · 1959
63 more not listed; retrieve them via the Exa API.