Legal Opinion
Harry G. Laforge and Mildred E. Laforge v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided November 10, 1970No. 34607_1PublishedCited by 45 opinions
1Opinion of the Court
ANDERSON, Circuit Judge:
The issues presented by this appeal from a determination of a deficiency by the Tax Court 1 are whether the taxpayer, Harry G. LaForge, failed adequately to substantiate certain entertainment deductions and whether the Tax Court correctly computed the portion of his country club dues which were deductible as an entertainment facility expense.
The taxpayer, a surgeon at Buffalo General Hospital; regularly paid for the lunches of the residents and interns who assisted him. The cafeteria cashier was forbidden by hospital rules to issue receipts for these expenditures, but…
2Cases cited4 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- George Harvey James v. United StatesCourt of Appeals for the Ninth Circuit · 1962
- Sutter v. CommissionerUnited States Tax Court · 1953
- La Forge v. CommissionerUnited States Tax Court · 1969
3Cited by45 opinions
- Henry Schwartz Corp. v. CommissionerUnited States Tax Court · 1973
- Coors v. CommissionerUnited States Tax Court · 1973
- Cam F. Dowell, Jr., Evelyn Dowell and Hillcrest State Bank, Plaintiffs v. United StatesCourt of Appeals for the Fifth Circuit · 1975
- Nicholls, North, Buse Co. v. CommissionerUnited States Tax Court · 1971
- Richard R. Sibla v. Commissioner of Internal Revenue, Robert E. Cooper v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1980
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