Legal Opinion
Richard E. Wiles, Jr., and Constance K. Wiles v. United States of America, Brooks C. Noah and Mary Ann Noah v. United States
Court of Appeals for the Tenth Circuit
Decided December 6, 1962No. 6842_1PublishedCited by 29 opinions
1Opinion of the Court
MURRAH, Chief Judge.
This is a joint appeal from a judgment of the District Court on a jury verdict, denying recoupment of the taxes paid on amounts expended for the purpose of carrying on appellant-taxpayers’ alleged trade or business, during the years 1953 and 1954. The disallowed deductions were claimed under Section 162(a) and 167(a) of 26 U.S.C., 1 for travel expenses and depreciation incurred in the asserted business of “seeking out, promoting, organizing, financing and operating numerous corporations, and other promotional enterprises.” Appellants contend that the trial court erred in…
2Cases cited12 opinions
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Caldwell v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. CaldwellCourt of Appeals for the Second Circuit · 1953
- John M. Trent and Lisa M. Trent v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1961
- Lloyd U. Noland, Jr., and Jane K. Noland v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1959
7 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- Dreicer v. CommissionerUnited States Tax Court · 1982
- Golanty v. CommissionerUnited States Tax Court · 1979
- Jasionowski v. CommissionerUnited States Tax Court · 1976
- John Jackson, Yvonne Jackson, Gregory M. Barrow and Timsey Barrow, Cross-Appellees v. Commissioner of Internal Revenue, Cross-AppellantCourt of Appeals for the Tenth Circuit · 1989
- Coors v. CommissionerUnited States Tax Court · 1973
24 more not listed; retrieve them via the Exa API.