Legal Opinion
Robert Neaderland v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided April 10, 1970No. 435, Docket 34056PublishedCited by 116 opinions
1Opinion of the Court
ANDERSON, Circuit Judge:
Taxpayer Robert Neaderland was employed by Douglas L. Elliman & Co., Inc., of which he was a vice president and director, during 1954 and 1955 as a New York City real estate broker-salesman. He earned commissions of $58,-573.31 and $96,307.23 from his employer for these two years and claimed business expense deductions of $31,000 and $38,-000, respectively, in his 1954 and 1955 federal personal income tax returns. These deductions were based largely on undocumented costs allegedly incurred in entertaining customers.
The Internal Revenue Service initiated an…
2Cases cited20 opinions
- Ashe v. SwensonSupreme Court of the United States · 1970
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Cromwell v. County of SacSupreme Court of the United States · 1877
- Helvering v. MitchellSupreme Court of the United States · 1938
- Emich Motors Corp. v. General Motors Corp.Supreme Court of the United States · 1951
15 more not listed; retrieve them via the Exa API.
3Cited by116 opinions
- Cobb v. PozziCourt of Appeals for the Second Circuit · 2004
- Professional Services v. CommissionerUnited States Tax Court · 1982
- Hicks Co. v. CommissionerUnited States Tax Court · 1971
- John M. Purdy, Jr. v. Jacob D. Zeldes, and Zeldes Needle and CooperCourt of Appeals for the Second Circuit · 2003
- Drobny v. CommissionerUnited States Tax Court · 1986
111 more not listed; retrieve them via the Exa API.