Ordinary And Necessary Business Expenses

520 Florida cases classified under this topic · sorted by citation count · see the citation graph · browse and sort

• Carter v. United States
  973 F.2d 1479· 9th Cir.· 1992-09-01
  The court held that while collateral estoppel does not apply due to changed circumstances regarding the ULC's tax-exempt status, the prior jury verdict has probative value, raising material disputes of fact regarding the Carters' entitlement to a charitable contribution deduction
• Charla Gates Cannon v. Commissioner OF Internal Revenue
  949 F.2d 345· 10th Cir.· 1991-11-15
  The Tax Court's reliance on Internal Revenue Code Section 183 to disallow deductions for partnership losses was proper, and its findings regarding the partnership's lack of profit motive were not clearly erroneous.
• Gantner v. Commissioner OF Internal Revenue
  905 F.2d 241· 8th Cir.· 1990-06-12
  The court held that stock options are not 'stock or securities' for the purpose of the wash sale provision, and that a shareholder's expenditures for corporate equipment are capital contributions, not deductible business expenses.
• Ellis v. Gail Council
  546 So. 2d 801· Fla. 3d DCA· 1989-08-01
  The Third District Court of Appeal reviewed a paternity and child support order, affirming the trial court's determination of the child's support needs (including special medical expenses for cystic fibrosis) but reversing and remanding the father's proportional share of child su
• Burnham Corp. v. Commissioner OF Internal Revenue
  878 F.2d 86· 2d Cir.· 1989-06-27
  The court held that Burnham's liability for estimated future settlement payments satisfied the 'all events test' for deductibility under I.R.C. § 162(a).
• The Home Grp., Inc. v. Commissioner OF Internal Revenue
  875 F.2d 377· 2d Cir.· 1989-05-11
  The court held that the Commissioner's disallowance of deductions for unpaid future commission expenses was not 'clearly unlawful,' and thus affirmed the Tax Court's decision.
• Oriole Homes Corp. v. United States
  705 F. Supp. 1531· S.D. Fla.· 1989-01-04
  Impact fees required for plat approval are capital expenditures, not ordinary and necessary business expenses, and must be capitalized as development costs.
• Vertin v. Commissioner OF Internal Revenue
  846 F.2d 38· 8th Cir.· 1988-05-02
  The court held that fees paid for partnership organization and syndication, and payments for a "risk limitation" agreement, were not deductible business expenses and must be capitalized.
• Nickell v. Commissioner OF Internal Revenue
  831 F.2d 1265· 6th Cir.· 1987-10-27
  The court held that legal expenses incurred in recovering investment property are deductible under I.R.C. § 212, and the Tax Court erred in disallowing them.
• Hadley v. Commissioner OF Internal Revenue
  819 F.2d 359· 2d Cir.· 1987-05-19
  Expenses incurred by authors in writing manuscripts are immediately deductible business expenses under I.R.C. § 162, and are not required to be capitalized under I.R.C. § 280(a) as interpreted by the Tax Court.
• Askew v. Commissioner OF Internal Revenue
  805 F.2d 830· 8th Cir.· 1986-11-24
  The court held that the taxpayer failed to meet his burden of proof to corroborate his testimony regarding certain business expense deductions, and the tax court's findings were not clearly erroneous.
• Miller v. Quinn
  792 F.2d 392· 3d Cir.· 1986-06-12
  The dissenting judge would affirm the district court's judgment, finding the government's tax treatment of lottery dealers inconsistent and counterproductive.
• Est. OF Nelson A. Rockefeller v. Commissioner OF Internal Revenue
  762 F.2d 264· 2d Cir.· 1985-05-24
  Expenses incurred by an individual in connection with their confirmation to a public office are not deductible as ordinary and necessary business expenses if the new office constitutes a different trade or business than the one previously engaged in.
• Car-Ron Asphalt Paving Co., Inc. v. Commissioner OF Internal Revenue
  758 F.2d 1132· 6th Cir.· 1985-04-05
  Legal kickback payments made to secure contracts are deductible as ordinary and necessary business expenses under I.R.C. § 162(a).
• Lewis H.V. MAY and Nancy C. May v. Commissioner OF Internal Revenue
  723 F.2d 1434· 9th Cir.· 1984-01-20
  Rental payments made by a taxpayer in a gift-leaseback situation are deductible as ordinary and necessary business expenses under IRC § 162(a)(3) if the transfer of property to the trust is valid and the leaseback has a business purpose.
• Carl & Ruth Briggs & Raymond J. Hurbi v. Commissioner OF Internal Revenue
  694 F.2d 614· 9th Cir.· 1982-12-10
  Union dues allocated for construction of recreation centers and distribution to a building fund are not deductible under I.R.C. § 162(a) because they provide personal benefits to union members.
• M. L. Eakes Co., Inc. v. Commissioner OF Internal Revenue
  686 F.2d 217· 4th Cir.· 1982-08-26
  Payments made by a successor business to satisfy the outstanding debts of a liquidated predecessor are deductible as ordinary and necessary business expenses under I.R.C. § 162(a) if they are essential for the day-to-day operations and continuity of the business.
• Bonaire Dev. Co. v. Commissioner OF Internal Revenue
  679 F.2d 159· 9th Cir.· 1982-06-08
  A cash basis taxpayer cannot deduct voluntarily prepaid management fees for services to be rendered beyond the taxable year if the expenditure creates an asset with a useful life extending substantially beyond that year, unless specific exceptions apply.
• Dower v. United States
  668 F.2d 264· 7th Cir.· 1981-12-23
  Settlement payments made to resolve claims for stock ownership are capital expenditures and not deductible from ordinary income.
• Pilcher v. Commissioner OF Internal Revenue
  651 F.2d 717· 10th Cir.· 1981-06-10
  Commuting expenses to a jobsite that is expected to last for an indefinite period are not deductible as ordinary and necessary business expenses or temporary employment expenses.
• Barry D. and Sandra J. Pevsner v. Commissioner OF Internal Revenue
  636 F.2d 1106· 5th Cir.· 1981-01-09
• Kopp's Co., Inc. v. United States
  636 F.2d 59· 4th Cir.· 1980-10-23
  The court held that settlement and legal fees incurred for personal tort liability are not deductible business expenses under I.R.C. § 162(a).
• Maniscalco v. Commissioner OF Internal Revenue
  632 F.2d 6· 6th Cir.· 1980-10-08
  The court held that a taxpayer cannot deduct the value of their own labor as a business expense and that charitable contribution deductions for donated artwork are limited to the taxpayer's cost basis.
• Vinson v. Commissioner OF Internal Revenue
  621 F.2d 173· 5th Cir.· 1980-07-10
  The court held that pre-budding cultivation and maintenance expenditures for pecan orchards are deductible as ordinary and necessary business expenses, not capital outlays.
• Benedict OIL Co. v. United States
  582 F.2d 544· 10th Cir.· 1978-08-17
  Expenses incurred in a corporate liquidation under IRC § 337 must be offset against the gain from the sale of assets, rather than deducted as ordinary and necessary business expenses.
• Niagara Mohawk Power Corp. v. The United States
  558 F.2d 1379· Ct. Cl.· 1977-07-08
  Expenditures for repairing leaking joints in cast iron gas pipelines using leak clamps are deductible as ordinary and necessary expenses, not capital improvements.
• Brown v. Commissioner OF Internal Revenue
  529 F.2d 609· 10th Cir.· 1976-01-26
  The court held that a payment made to settle a Securities Exchange Act § 16(b) claim, even if motivated by a desire to protect employment and reputation, must be treated under tax benefit principles established in Arrowsmith and Skelly, preventing ordinary loss treatment.
• Imeson v. Commissioner OF Internal Revenue
  487 F.2d 319· 9th Cir.· 1973-10-30
  The court held that the taxpayer failed to meet her burden of proof regarding the basis and worthlessness of her ex-husband's child support obligations and the deductibility of automobile expenses and depreciation.
• Krist v. Commissioner OF Internal Revenue
  483 F.2d 1345· 2d Cir.· 1973-08-21
  A first-grade teacher's sabbatical travel expenses abroad were not deductible as ordinary and necessary business expenses because the travel did not substantially and directly relate to maintaining or improving her specific teaching skills.
• Shiosaki v. Commissioner OF Internal Revenue
  475 F.2d 770· 9th Cir.· 1973-03-14
  The court held that travel and hotel expenses incurred for gambling trips are not deductible as ordinary and necessary expenses for the production of income under § 212(1) if the primary motive is not profit.
• Tyne v. Commissioner OF Internal Revenue
  468 F.2d 913· 7th Cir.· 1972-10-12
  The court held that the taxpayer's use of his automobile for commuting was not solely necessitated by the need to transport tools, and the 50% allocation of expenses was reasonable.
• Adolph B. Canelo III v. Commissioner OF Internal Revenue
  447 F.2d 484· 9th Cir.· 1971-08-11
  A law partnership on a cash basis cannot deduct litigation costs advanced for clients as ordinary and necessary business expenses when repayment is expected.
• Patterson v. Commissioner OF Internal Revenue
  436 F.2d 359· 9th Cir.· 1971-01-12
  The court held that the case should be remanded to the Tax Court for further consideration of the taxpayer's claimed business expense deductions.
• Ne. Consol. Co. v. United States
  406 F.2d 76· 7th Cir.· 1969-01-06
  The court should have allowed the taxpayer to deduct the unpaid balance of advances as a bad debt.
• Wash. Am. League Base Ball Club, Inc. v. Dist. OF Columbia
  349 F.2d 179· D.C. Cir.· 1965-06-15
  The court held that the payments made for territorial rights were a capital investment, not an ordinary business expense, and the proceeds from player sales were taxable income.
• Sevier Terrace Realty Co. v. Commissioner OF Internal Revenue
  327 F.2d 999· 6th Cir.· 1964-02-20
  The court held that the Tax Court's determination of land values was supported by substantial evidence and not clearly erroneous, and that the value of recreation lots should be treated as a capital expenditure.
• Mohawk Liqueur Corp. v. United States
  324 F.2d 241· 6th Cir.· 1963-10-21
  A taxpayer, having treated floor stocks taxes as part of inventory cost, cannot deviate from this practice in subsequent years and expense those taxes.
• Main Line Distribs., Inc. v. Commissioner OF Internal Revenue
  321 F.2d 562· 6th Cir.· 1963-08-09
  A payment made to reimburse a stock lender for a dividend during a short sale is not deductible as an ordinary and necessary business expense if the taxpayer is not engaged in the trade or business of dealing in securities.
• Polak's Frutal Works, Inc. v. United States
  281 F.2d 261· 2d Cir.· 1960-07-21
  The court held that the taxpayer failed to establish that the claimed expenses were 'paid or incurred' and were 'ordinary and necessary' business expenses.
• Rca Commc'ns, Inc. v. United States
  277 F.2d 164· Ct. Cl.· 1960-05-04
  The court held that any recovery for a loss incurred must be reduced by the amount the plaintiff ultimately realized from the disposition of flower marks, especially when those marks were used for expenses unrelated to the business that generated the loss.
• United States v. The Minneapolis & ST. Louis Ry. Co.
  260 F.2d 663· 8th Cir.· 1958-10-31
  The court held that retroactive wage payments made by a successor railroad corporation in 1944, pursuant to a nationwide labor agreement, were deductible as ordinary and necessary business expenses for that year, not a capital expenditure or assumed liability of the predecessor.
• English v. Commissioner OF Internal Revenue
  249 F.2d 432· 7th Cir.· 1957-11-29
  The court held that wages and rents paid in operating a bookmaking establishment are ordinary and necessary business expenses deductible under the Internal Revenue Code.
• Hanna Iron Ore Co. v. Commissioner of Internal Revenue
  208 F.2d 759· 3d Cir.· 1953-12-09
  The Tax Court abused its discretion by denying a rehearing to allow the petitioner to present evidence distinguishing open-pit mining from deep-pit mining, which was crucial for determining the deductibility of stripping expenses.
• Portland Gasoline Co. v. Commissioner of Internal Revenue
  181 F.2d 538· 5th Cir.· 1950-04-08
  The payment of a predecessor's note, made to facilitate the organization of the taxpayer corporation, is a capital expenditure and not an ordinary and necessary business expense or a deductible loss.
• Carroad v. Commissioner of Internal Revenue
  172 F.2d 381· 2d Cir.· 1949-01-31
  The court held that advances made to finance a new accounting partnership were not deductible as ordinary and necessary business expenses in the year made.
• King Oil Co. v. Commissioner of Internal Revenue
  153 F.2d 690· 5th Cir.· 1946-02-18
  Intangible drilling and development costs incurred as part of the consideration for acquiring or reinforcing oil leases are capital expenditures, not ordinary and necessary business expenses.
• United States v. Consol. Rock Prods. Co.
  151 F.2d 781· 9th Cir.· 1945-11-09
  The court held that amounts representing depreciation, depletion, and amortization of subsidiaries' property, paid or incurred by the taxpayer for the use of that property, are deductible as ordinary and necessary business expenses under Section 23 of the Revenue Act of 1938.
• Ross v. Commissioner of Internal Revenue
  125 F.2d 767· 3d Cir.· 1942-01-23
  The court held that the taxpayer's expenses for her husband's services and legal fees were not deductible as ordinary and necessary business expenses.
• Taylor v. Commissioner of Internal Revenue
  117 F.2d 189· 7th Cir.· 1941-01-31
  The court held that the Board of Tax Appeals did not err in disallowing deductions for stock losses claimed in 1934 and for club memberships.