Brizell v. Commissioner
United States Tax Court
From 1975 through 1979, C, a subchapter S corporation engaged in printing, paid kickbacks to the purchasing agents of various customers. Held, the payments constitute ordinary and necessary business expenses deductible under sec. 162(a). Held, further, R has failed to prove, by clear and convincing evidence, that the kickbacks were illegal under local law and are therefore nondeductible under sec. 162(c)(2).
1Opinion of the Court
Murray Brizell and Harriet Brizell, Petitioners v. Commissioner of Internal Revenue, Respondent; Arnold D. Daniels and Arline Daniels, Petitioners v. Commissioner of Internal Revenue, Respondent
Brizell v. Commissioner
Docket Nos. 44557-86, 44558-86
United States Tax Court
93 T.C. 151; 1989 U.S. Tax Ct. LEXIS 112; 93 T.C. No. 16;
August 3, 1989; As corrected August 15, 1989 August 3, 1989, Filed
Decisions will be entered for the petitioners.
From 1975 through 1979, C, a subchapter S corporation engaged in printing, paid kickbacks to the purchasing agents of various customers. Held, the payments…
2Cases cited27 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Commissioner v. TellierSupreme Court of the United States · 1966
- United States v. Irving B. Kahn and Teleprompter CorporationCourt of Appeals for the Second Circuit · 1973
- Boser v. CommissionerUnited States Tax Court · 1981
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