Legal Opinion
Benton v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided June 20, 1952No. 13641_1PublishedCited by 62 opinions
1Opinion of the Court
RIVES, Circuit Judge.
The petitions for review involve deficiencies for the calendar year 1945 in income taxes of H. T. Benton (sometimes hereafter referred to as taxpayer) in the sum of $12,646.19, and Elizabeth Benton, taxpayer’s wife, in the sum of $12,536.19. A single question is presented for decision, viz:
Whether the sum of $45,000 consisting of the payment of $5,000 per month for each of the last nine months of the taxable year 1945, made by the taxpayer under a so-called rental agreement, is deductible in that year as a business rental expense, as he contends, or represents a capital…
2Cases cited26 opinions
- Hormel v. HelveringSupreme Court of the United States · 1941
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Helvering v. F. & R. Lazarus & Co.Supreme Court of the United States · 1939
21 more not listed; retrieve them via the Exa API.
3Cited by62 opinions
- Galena Oaks Corporation v. Frank Scofield, Collector of Internal RevenueCourt of Appeals for the Fifth Circuit · 1954
- Estate of Thomas v. CommissionerUnited States Tax Court · 1985
- Walburga Oesterreich v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Haggard v. CommissionerUnited States Tax Court · 1955
- Dwight A. Ward v. Commissioner of Internal Revenue, Hanna P. Ward v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
57 more not listed; retrieve them via the Exa API.