Legal Opinion
Lewis v. Commissioner
Court of Appeals for the Ninth Circuit
Decided September 13, 1977No. Nos. 75-1545, 75-1643 and 75-1644PublishedCited by 19 opinions
1Opinion of the Court
GOODWIN, Circuit Judge:
The Commissioner of Internal Revenue appeals from a judgment of the tax court allowing the taxpayer to deduct certain home maintenance and depreciation expenses.1
The facts are not in dispute. The taxpayer, Milton Lewis,2 was executive vice president and later president of the Ralph M. Parsons Company (the Company), a worldwide engineering and construction firm with offices in Los Angeles, London, Bombay, New York, Paris, Frankfurt, and Liege. When the taxpayer joined the Company in 1949, he and Ralph Parsons (the sole shareholder of the Company) formulated a policy to…
2Cases cited5 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
- Robert R. Walker and Wanda A. Walker v. Commissioner of Internal Revenue, Robert R. Walker, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1966
- George W. Gino and Emilie R. Gino v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1976
- Philip Handelman and Esther Handelman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1975
3Cited by19 opinions
- 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
- Olive v. CommissionerUnited States Tax Court · 2012
- Rensselaer Polytechnic Institute v. CommissionerUnited States Tax Court · 1982
- Roumi v. Comm'rUnited States Tax Court · 2012
- Garcia v. Comm'rUnited States Tax Court · 2013
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