Anaheim Paper Mill Supplies, Inc. v. Commissioner
United States Tax Court
Corporate petitioner paid individual petitioner $8,935.82 to reimburse expenses the latter incurred while attending the University of Portland. Held, the expenditure was inherently personal to the individual petitioner and cannot be characterized as an ordinary and necessary business expense of the corporation. Held further, neither was the payment intended as compensation.
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Corporate petitioner paid individual petitioner $8,935.82 to reimburse expenses the latter incurred while attending the University of Portland. Held, the expenditure was inherently personal to the individual petitioner and cannot be characterized as an ordinary and necessary business expense of the corporation. Held further, neither was the payment intended as compensation. Held further, the expenses incurred by the individual petitioner in acquiring a college diploma were not ordinary and necessary expenses incurred in carrying on his trade or business.
1Opinion of the Court
ANAHEIM PAPER MILL SUPPLIES, INCORPORATED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent SALVATORE M. TAORMINA and MARIANGELA TAORMINA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Anaheim Paper Mill Supplies, Inc. v. Commissioner
Docket Nos. 6989-76 7236-76
United States Tax Court
T.C. Memo 1978-86; 1978 Tax Ct. Memo LEXIS 429; 37 T.C.M. (CCH) 403; T.C.M. (RIA) 780086;
March 1, 1978, Filed
Corporate petitioner paid individual petitioner $8,935.82 to reimburse expenses the latter incurred while attending the University of Portland. Held, the expenditure was inherently…
2Cases cited13 opinions
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