Laughlin v. Commissioner
United States Tax Court
Petitioner, an attorney, received sums of money from clients throughout the years 1949 through 1952. Some of the money received was used by him to pay clients' litigation expenses. Petitioner failed to report substantial amounts of receipts from clients. Petitioner rented a portion of his office to a tenant and supplied the tenant with secretarial service throughout the four years in question.
Read the full summary
Petitioner, an attorney, received sums of money from clients throughout the years 1949 through 1952. Some of the money received was used by him to pay clients' litigation expenses. Petitioner failed to report substantial amounts of receipts from clients. Petitioner rented a portion of his office to a tenant and supplied the tenant with secretarial service throughout the four years in question. He did not report any of the rents and secretarial service fees in his tax returns. Held: 1. Total gross receipts determined. 2. Respondent's determination of allowable deductions from gross receipts…
1Opinion of the Court
James J. Laughlin v. Commissioner.
Laughlin v. Commissioner
Docket No. 66021.
United States Tax Court
T.C. Memo 1965-47; 1965 Tax Ct. Memo LEXIS 285; 24 T.C.M. (CCH) 252; T.C.M. (RIA) 65047;
March 4, 1965
Petitioner, an attorney, received sums of money from clients throughout the years 1949 through 1952. Some of the money received was used by him to pay clients' litigation expenses. Petitioner failed to report substantial amounts of receipts from clients. Petitioner rented a portion of his office to a tenant and supplied the tenant with secretarial service throughout the four years in question. He…
2Cases cited27 opinions
- Condor Merritt v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1962
- Amos v. CommissionerUnited States Tax Court · 1964
- Acker v. CommissionerUnited States Tax Court · 1956
- Gano v. CommissionerUnited States Board of Tax Appeals · 1930
- The Evergreens v. NunanCourt of Appeals for the Second Circuit · 1944
22 more not listed; retrieve them via the Exa API.