Legal Opinion
Hilton Hotels v. United States
District Court, N.D. Illinois
Decided January 24, 1968No. 65 C 1983PublishedCited by 6 opinions
1Opinion of the Court
MEMORANDUM OF DECISION
LYNCH, District Judge.
One of the two issues in this case has been settled. Remaining for decision in this case is the plaintiff’s claim for deductions for certain legal services accrued in 1954, 1955, and 1956.
The facts concerning the disputed issue are contained in the parties’ second stipulation and are adopted by this court as its findings of fact.
It is clear to this court — and taxpayer now concedes in its brief — that the taxpayer is not entitled to a deduction for that portion of the 1956 payment to Standard Research which was for services by Standard Research in…
2Cases cited5 opinions
- Rassenfoss v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1946
- General Bancshares Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1964
- Gravois Planing Mill Company, Charles A. And Florence Beckemeier v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1962
- Missouri-Kansas Pipe Line Co. v. Commissioner of Int. Rev.Court of Appeals for the Third Circuit · 1945
- Smith Hotel Enterprises, Inc. v. NelsonDistrict Court, E.D. Wisconsin · 1964
3Cited by6 opinions
- United States v. Hilton Hotels Corp.Supreme Court of the United States · 1970
- Bankers Union Life Ins. Co. v. CommissionerUnited States Tax Court · 1974
- Fred W. Woodward and Elsie M. Woodward, F. R. Woodward and M. Jeanne Woodward v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1969
- Hilton Hotels Corporation v. United StatesCourt of Appeals for the Seventh Circuit · 1969
- Vermont Bank & Trust Co. v. United StatesDistrict Court, D. Vermont · 1969
1 more not listed; retrieve them via the Exa API.