Ordinary And Necessary Business Expenses

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

• Fourth Ave. Amusement Co. v. Glenn
  201 F.2d 600· 6th Cir.· 1953-02-02 ·cited 6×
  The court held that bonus compensation recognized as an indebtedness in prior years was legally obligated and deductible in the year it accrued, not when paid.
• Mays v. Bowers
  201 F.2d 401· 4th Cir.· 1953-01-31 ·cited 6×
  Campaign expenses incurred to obtain public office are not deductible from income, even if the taxpayer is elected and receives a salary.
• Wayne Title & Tr. Co. v. Commissioner of Internal Revenue
  195 F.2d 401· 3d Cir.· 1952-03-17 ·cited 6×
  The court held that title insurance premiums set aside in a statutory reinsurance reserve fund are includible in the insurer's gross income and are not deductible as a business expense.
• Int'l Hotel Co. v. Libbey
  158 F.2d 717· 7th Cir.· 1946-12-28 ·cited 6×
  Federal income and excess profits taxes are deductible as ordinary and necessary expenses, but unexpended amounts reserved for future improvements cannot be deducted as expenses in the current year.
• E. GAS & Fuel Assocs. v. Commissioner of Internal Revenue
  128 F.2d 369· 1st Cir.· 1942-05-29 ·cited 6×
  Payments made by a corporation to reimburse shareholders for Massachusetts income taxes on dividends are not deductible as ordinary and necessary business expenses because they are part of the dividend structure and payable only out of surplus or net profits, not an enforceable o
• Commissioner of Internal Revenue v. Levis' Estate
  127 F.2d 796· 2d Cir.· 1942-05-05 ·cited 6×
  Amounts paid as dividends and premiums on borrowed stock for short sales are capital expenditures, not ordinary and necessary business expenses.
• Fontana Power Co. v. Commissioner of Internal Revenue
  127 F.2d 193· 9th Cir.· 1942-04-16 ·cited 6×
  Payments made by petitioner to the Water Company were not deductible as interest on indebtedness or as ordinary and necessary business expenses.
• Wilcox v. Commissioner of Internal Revenue
  119 F.2d 899· 6th Cir.· 1941-06-06 ·cited 6×
  The court held that managing a large estate's securities, even with continuous attention, does not constitute 'carrying on a business' for tax deduction purposes.
• Mattison v. Mattison
  266 So. 3d 258· Fla. 5th DCA· 2019-03-08 ·cited 5×
  The appellate court reversed and remanded a dissolution of marriage judgment, finding errors in child support calculations and equitable distribution of marital assets. The court clarified how to calculate income for child support, address arrearages, allocate uncovered medical e
• Threadgill v. Nishimura
  222 So. 3d 633· Fla. 2d DCA· 2017-06-28 ·cited 5×
  The court held that the trial court erred in calculating alimony by failing to deduct business expenses and by miscrediting payments, and that the appeal of attorney's fees entitlement was premature.
• Fischer v. United States
  490 F.2d 218· 7th Cir.· 1973-12-28 ·cited 5×
  The court held that a corporate officer's sale of his personal stock at a loss to settle a claim against the corporation is not deductible as a business expense under Section 162 or as a conservation of income-producing property expense under Section 212.
• Nader E. Soliman v. Commissioner OF Internal Revenue
  935 F.2d 52· 4th Cir.· 1991-06-05 ·cited 4×
  The court held that the Tax Court's 'facts and circumstances' test for determining a taxpayer's principal place of business is a valid interpretation of Section 280A of the Internal Revenue Code.
• Cadwallader v. Commissioner OF Internal Revenue
  919 F.2d 1273· 7th Cir.· 1990-12-11 ·cited 4×
  An employee is not entitled to a home office deduction if the employer provides adequate office facilities on campus, even if the employee chooses to work at home.
• Danville Plywood Corp. v. The United States
  899 F.2d 3· Fed. Cir.· 1990-03-21 ·cited 4×
  The court held that Danville Plywood failed to meet its burden of proving that its Super Bowl weekend expenses were ordinary and necessary business expenses under § 162 of the Internal Revenue Code, and therefore affirmed the disallowance of the deductions.
• Ira S. Feldman and Susan B. Feldman v. Commissioner OF Internal Revenue
  791 F.2d 781· 9th Cir.· 1986-06-10 ·cited 4×
  The court held that the rental-use exception for a home office under 26 U.S.C. § 280A(c)(3) applies to bona fide rental agreements, even if the taxpayer could not meet the stricter requirements for a home office deduction under § 280A(c)(1).
• Nester and LaVain M. Ellwein v. United States
  778 F.2d 506· 8th Cir.· 1985-12-05 ·cited 4×
  The court held that a taxpayer's tax home shifts to a new location if employment prospects there are indefinite or substantial, disallowing deductions for expenses incurred at that new location. Commuting expenses are deductible only if the temporary jobsite is distant from the t
• Perfetti v. Commissioner OF Internal Revenue
  762 F.2d 638· 8th Cir.· 1985-05-16 ·cited 4×
  The court held that while the tax court correctly disallowed travel expenses to St. Louis based on personal motivation, it erred in disallowing all expenses related to Air National Guard duty and improperly disallowed meal expense deductions.
• Dahood v. United States
  747 F.2d 46· 1st Cir.· 1984-11-01 ·cited 4×
  The court held that construction workers commuting to a nuclear power plant project for employment lasting substantially longer than one year, without showing foreseeable termination or likelihood of rehire, cannot deduct transportation expenses as the employment is considered in
• LEE v. Commissioner OF Internal Revenue
  723 F.2d 1424· 9th Cir.· 1984-01-17 ·cited 4×
  The court held that helicopter flight training expenses incurred by a commercial airline pilot were not deductible business expenses because the training did not maintain or improve skills required for his current employment and qualified him for a new trade or business.
• Diggs v. Commissioner OF Internal Revenue
  715 F.2d 245· 6th Cir.· 1983-08-18 ·cited 4×
  Expenses incurred by a Congressman attending the National Black Political Conference to ascertain and advance constituent interests are deductible business expenses, but expenses for attending the Democratic National Convention for personal and party aggrandizement are not.
• Greensboro Pathology Assocs., P.A. v. The United States
  698 F.2d 1196· Fed. Cir.· 1982-12-15 ·cited 4×
  The court held that an employer's contributions to an educational benefit plan for employees' children are deductible as ordinary and necessary business expenses under section 162 of the Internal Revenue Code, rather than being deferred compensation deductible under section 404.
• The EL Paso Co. v. The United States
  694 F.2d 703· Fed. Cir.· 1982-12-03 ·cited 4×
  Expenditures made to effectuate a judicially mandated divestiture, which resulted in a contraction of the corporate enterprise and provided no future benefit, are deductible as ordinary and necessary business expenses under I.R.C. § 162, with certain exceptions for organizational
• Duffy v. The United States
  690 F.2d 889· Ct. Cl.· 1982-09-22 ·cited 4×
  The court held that a $34,500 loan commitment fee paid by a continuously operating hotel developer was a deductible business expense, but payments totaling $46,000 to a loan broker were capital expenditures to be amortized over the loan's life, and a $170,400 loss on a required b
• Stemkowski v. Commissioner OF Internal Revenue
  690 F.2d 40· 2d Cir.· 1982-09-17 ·cited 4×
  The court held that the NHL Standard Player's Contract compensated for training camp and playoff services, not just the regular season, and that off-season conditioning expenses may be deductible business expenses, remanding for factual determination.
• Lollis v. Commissioner OF Internal Revenue
  595 F.2d 1189· 9th Cir.· 1979-05-01 ·cited 4×
  The court held that taxpayers failed to meet their burden of proof for increased business expense deductions and for the source of undeclared cash, and that the fraud penalty was correctly assessed against one spouse despite community property income.
• David I. and R. Lee Hitchcock v. Commissioner OF Internal Revenue
  578 F.2d 972· 4th Cir.· 1978-06-12 ·cited 4×
  Expenditures for food, lodging, and transportation incurred by a Foreign Service Officer during mandatory 'home leave' in the United States are deductible as ordinary and necessary business expenses.
• Foyt v. United States
  561 F.2d 599· 5th Cir.· 1977-10-19 ·cited 4×
  The court held that payments made by investors for a future interest in a real estate development were capital contributions, not deductible rental expenses, and that while the district court had jurisdiction to consider a joint venture theory, the evidence did not establish a jo
• Bonard G. Stice and Gladys Stice v. United States
  540 F.2d 1077· 5th Cir.· 1976-10-14 ·cited 4×
  Substantial end-of-year prepayments for goods not yet delivered or for which the taxpayer could substitute other goods or receive a refund are considered nondeductible deposits, not ordinary and necessary business expenses.
• JIM Walter Corp. v. United States
  498 F.2d 631· 5th Cir.· 1974-07-31 ·cited 4×
  The court held that the repurchase of stock warrants was a nondeductible capital expenditure, not an ordinary and necessary business expense.
• Hippodrome Oldsmobile, Inc. v. United States
  474 F.2d 959· 6th Cir.· 1973-02-27 ·cited 4×
  The court held that expenses for general goodwill entertainment on a pleasure boat are not deductible under 26 U.S.C. § 274(a)(1)(B) because they were not directly related to the active conduct of the taxpayer's business.
• D. A. Foster Trenching Co., Inc. v. The United States
  473 F.2d 1398· Ct. Cl.· 1973-02-16 ·cited 4×
  Expenses for entertainment on a taxpayer's yacht used by business associates without taxpayer presence are not deductible as they are not directly related to the active conduct of the taxpayer's trade or business.
• Mrs. William (Betty) Helis v. Usry
  464 F.2d 330· 5th Cir.· 1972-07-05 ·cited 4×
  The court held that taxpayers failed to meet their burden of proof to deduct expenses of an Athens office as ordinary and necessary business expenses for their partnership, and that expenses related to acquiring a concession must be capitalized.
• Bayou Verret Land Co., Inc. v. Commissioner OF Internal Revenue
  450 F.2d 850· 5th Cir.· 1971-11-02 ·cited 4×
  The court held that lease bonuses received by corporations from oil and gas leases, even if the leases were later abandoned without production, should be classified as "mineral, oil, or gas royalties" for personal holding company tax purposes, and that certain corporate distribut
• Rombach v. The United States
  440 F.2d 1356· Ct. Cl.· 1971-03-19 ·cited 4×
  The court held that the costs of law school and bar admission were not deductible business expenses because the taxpayer's primary purpose was to obtain a new position as a patent attorney, not to maintain or improve skills in his existing employment.
• The Title Guar. Co. v. The United States
  432 F.2d 1363· Ct. Cl.· 1970-10-16 ·cited 4×
  The court held that amounts segregated in a statutory reinsurance reserve, computed on policies where risk reinsurance was purchased, constitute unearned premiums deductible under Section 832 of the Internal Revenue Code.
• Third Nat'l Bank IN Nashville v. United States
  427 F.2d 343· 6th Cir.· 1970-05-28 ·cited 4×
  Legal fees incurred in determining the sale price of stock in a merger appraisal proceeding are capital expenditures, not ordinary and necessary business expenses.
• Weatherford v. United States
  418 F.2d 895· 9th Cir.· 1969-11-06 ·cited 4×
  A taxpayer cannot deduct his wife's travel expenses unless it is shown she provided substantial services directly and primarily related to the carrying on of his business.
• W. Va. N. R.R. Co. v. The United States
  391 F.2d 627· Ct. Cl.· 1968-03-15 ·cited 4×
  The court held that the portion of locomotive rental payments treated as a credit towards a personal debt obligation, rather than a true rental expense, was not deductible as ordinary and necessary business expense.
• Est. of Ritner K. Walling v. Commissioner OF Internal Revenue
  373 F.2d 190· 3d Cir.· 1967-02-08 ·cited 4×
  The court held that expenses incurred for repairs necessary due to prior business operations are deductible, even if made after the asset's transfer to a controlled corporation.
• Union Bag-Camp Paper Corp. v. The United States
  366 F.2d 1011· Ct. Cl.· 1966-10-14 ·cited 4×
  The court adheres to its prior ruling that lease payments were deductible business expenses, disagreeing with a Fifth Circuit decision.
• The A. P. Smith Mfg. Co. v. The United States
  364 F.2d 831· Ct. Cl.· 1966-07-15 ·cited 4×
  A corporate taxpayer realizes a capital gain when it contributes appreciated securities to its pension trust, measured by the excess of market value over cost, even if the trust is tax-exempt and the contribution is deductible as an ordinary expense.
• Zoby v. United States
  364 F.2d 216· 4th Cir.· 1966-07-05 ·cited 4×
  The court held that payments made by a surety to fulfill a contractor's obligations under bonded contracts are not loans to the contractor, and thus the contractor cannot deduct these payments as business expenses.
• Ashby H. Canter and Florence G. Canter v. The United States
  354 F.2d 352· Ct. Cl.· 1965-12-17 ·cited 4×
  Educational expenses incurred by a former employee who resigned and had no employment or definite connection to a position during the tax year are not deductible as ordinary and necessary business expenses under Section 162.
• Dyer v. Commissioner OF Internal Revenue
  352 F.2d 948· 8th Cir.· 1965-12-01 ·cited 4×
  Expenditures incurred in numerous protracted disputes with Union Electric and the SEC, characterized as personal crusades rather than ordinary and necessary business expenses, are not deductible under I.R.C. §§ 162(a) or 212.
• Lydon v. Commissioner OF Internal Revenue
  351 F.2d 539· 7th Cir.· 1965-10-06 ·cited 4×
  The court held that the Tax Court correctly determined deficiencies in income tax and additions to tax, including fraud penalties, and correctly determined capital gains and disallowed certain business expense deductions.
• Rees Blow Pipe Mfg. Co. v. Commissioner OF Internal Revenue
  342 F.2d 990· 9th Cir.· 1965-03-08 ·cited 4×
  The court held that the amounts paid by Rees Blow in settlement of a lawsuit related to a property exchange were capital expenditures, not deductible business expenses or losses.
• In re Est. of G. A. Buder v. Commissioner OF Internal Revenue
  330 F.2d 441· 8th Cir.· 1964-04-21 ·cited 4×
  Expenses incurred by an estate's fiduciary to defend title to property are capital expenditures and not deductible, even if incurred in the performance of fiduciary duties.
• Graham v. Commissioner OF Internal Revenue
  326 F.2d 878· 4th Cir.· 1964-01-03 ·cited 4×
  Expenses incurred by a significant stockholder in a proxy fight to influence corporate policy are deductible under Section 212 of the Internal Revenue Code as ordinary and necessary expenses for the management and conservation of income-producing property.
• Usry v. Price
  325 F.2d 657· 5th Cir.· 1963-11-26 ·cited 4×
  Legal expenses incurred in a concursus proceeding to collect income, where title had already been judicially determined, are deductible under I.R.C. § 212.
• United States v. Weber Paper Co.
  320 F.2d 199· 8th Cir.· 1963-07-26 ·cited 4×
  The court held that premium deposits made by a taxpayer to a reciprocal inter-insurance exchange for flood insurance coverage were deductible as ordinary and necessary business expenses.