Legal Opinion
Edward R. Godfrey and Georgia G. Godfrey v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided July 29, 1964No. 15386_1PublishedCited by 54 opinions
1Opinion of the Court
CECIL, Circuit Judge.
This case is on petition for review from a decision of the Tax Court. The first issue before us involves the question of whether the losses incurred in the cattle-raising activities of the petitioner, Edward R. Godfrey, are deductible as business expenses for the taxable years 1955, 1956 and 1957. The petitioners, Edward R. Godfrey and Georgia G. God-frey, filed joint returns during the years in question. This review concerns only Mr. Godfrey whom we will refer to as the taxpayer or petitioner.
The facts are stated in the Memorandum Findings of Fact and Opinion of the Tax…
2Cases cited12 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Clement L. Hirsch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Henry P. White and Estate of Nancy A. White, Deceased, T. Leo Sullivan, Administrator, C.T.A. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1955
- Louisiana Land & Exploration Co. v. CommissionerUnited States Tax Court · 1946
- Louisiana Land & Exp. Co. v. Commissioner of Int. Rev.Court of Appeals for the Fifth Circuit · 1947
7 more not listed; retrieve them via the Exa API.
3Cited by54 opinions
- Dunn v. CommissionerUnited States Tax Court · 1978
- Lemmen v. CommissionerUnited States Tax Court · 1981
- Cagle v. CommissionerUnited States Tax Court · 1974
- Douglas Goldman and Evelyn K. Goldman v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1967
- Loy D. Mercer v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1967
49 more not listed; retrieve them via the Exa API.