Legal Opinion
Edward J. Holland, Jr. v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided February 29, 1984No. 83-1060PublishedCited by 11 opinions
1Per curiam
Taxpayer Edward Holland, Jr. challenges the Tax Court’s refusal to allow him a $50,000 business bad debt deduction for a loan that he made to his own company. See Tax Ct. Memo Dec., P.H. ¶ 82,428 (1982).
Holland is a song writer and record producer. At all times relevant to this case, he was also president and sole shareholder of Hot Wax Records, Inc., a corporation formed for the production of musical recordings. First incorporated in 1968, Hot Wax experienced numerous financial difficulties throughout its life and was finally dissolved in 1976. As president of the corporation, Holland was…
2Cases cited5 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Putnam v. CommissionerSupreme Court of the United States · 1956
- United States v. GeneresSupreme Court of the United States · 1972
- Herbert W. Dustin and Kathleen C. Dustin v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1972
- Dustin v. CommissionerUnited States Tax Court · 1969
3Cited by11 opinions
- Melvin J. Cole and Harriet L. Cole v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1989
- Hoffman v. RobertoDistrict Court, W.D. Michigan · 1988
- Davidson v. United States of America Internal Revenue Service (In Re Summa T Corp.)United States Bankruptcy Court, E.D. Arkansas · 1987
- In Re BarryUnited States Bankruptcy Court, M.D. Tennessee · 1985
- Matter of Otis & Edwards, PCUnited States Bankruptcy Court, E.D. Michigan · 1985
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