Legal Opinion
Interex, Inc. v. Commissioner of
Court of Appeals for the First Circuit
Decided February 28, 2003No. 02-1784PublishedCited by 19 opinions
1Opinion of the Court
LYNCH, Circuit Judge.
This case concerns the factual finding by the tax court that a business deduction, supposedly for counsel and accounting services, was improperly reported. The petitioner argues that enough evidence was introduced to support the deduction, and that the tax court judge should have been recused. Finding no factual or legal error, we affirm the holding of the tax court and the denial of the recusal motion.
I
In September 1993, Tamara Olbres incorporated Interex, Inc. in Massachusetts and was its sole shareholder and president. The company was in the business of designing,…
2Cases cited10 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- United States v. JanisSupreme Court of the United States · 1976
- In Re United States of AmericaCourt of Appeals for the First Circuit · 1981
- In Re: Boston's Children FirstCourt of Appeals for the First Circuit · 2001
5 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Diane S. Blodgett v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 2005
- Massachusetts Mutual Life Insurance v. United StatesCourt of Appeals for the Federal Circuit · 2015
- Stuart v. United StatesCourt of Appeals for the First Circuit · 2003
- Drake v. CommissionerCourt of Appeals for the First Circuit · 2007
- Schussel v. WerfelCourt of Appeals for the First Circuit · 2014
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