Ordinary And Necessary Business Expenses

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

• W. D. Haden Co. v. Commissioner OF Internal Revenue
  321 F.2d 169· 5th Cir.· 1963-07-26 ·cited 4×
  The court held that the taxpayer's mined product, even if chemically calcium carbonate, was commercially classified as oyster shell for depletion purposes, and payments made to an employee under a contract were not deductible business expenses as they were made to satisfy a share
• Schalk Chem. Co. v. Commissioner OF Internal Revenue
  304 F.2d 48· 9th Cir.· 1962-05-21 ·cited 4×
  The court held that the payments made by the corporation to acquire a shareholder's interest in a trust were not deductible business expenses but constituted a dividend to the other shareholders.
• McGraw-Edison Co. v. The United States
  300 F.2d 453· Ct. Cl.· 1962-03-07 ·cited 4×
• Commissioner OF Internal Revenue v. H. B. Ives Co.
  297 F.2d 229· 2d Cir.· 1961-12-28 ·cited 4×
  The court held that the authorization of expenditure for annuity contracts was not an accrued liability in the year of authorization because the obligation to pay was not certain until the contracts were executed in the following year.
• Namrow v. Commissioner OF Internal Revnue
  288 F.2d 648· 4th Cir.· 1961-03-27 ·cited 4×
  Expenditures made by psychiatrists for training in psychoanalysis are not deductible as ordinary and necessary business expenses because they are for education undertaken to acquire a new skill or qualification, not merely to maintain or improve existing skills.
• Gen. Motors Corp. v. United States
  283 F.2d 699· Ct. Cl.· 1960-11-02 ·cited 4×
  The court held that the Wisconsin Privilege Dividend Tax paid by the corporation was deductible under Section 23(d) of the Internal Revenue Code of 1939, as it was a tax imposed on the shareholder's interest, paid by the corporation.
• Commissioner OF Internal Revenue v. Shapiro
  278 F.2d 556· 7th Cir.· 1960-06-03 ·cited 4×
  Legal expenses incurred in the successful defense of a criminal tax evasion charge are deductible as ordinary and necessary business expenses.
• Commissioner OF Internal Revenue v. Polk
  276 F.2d 601· 10th Cir.· 1960-03-17 ·cited 4×
  The court held that penalty interest on a personal income tax deficiency, arising from an understatement of business income due to inventory revaluation, can be considered an ordinary and necessary business expense for net operating loss purposes.
• Swed Distrib. Co. v. Commissioner OF Internal Revenue
  272 F.2d 330· 5th Cir.· 1959-12-04 ·cited 4×
  The court held that the Tax Court erred in not allowing a full trial and in its determination that the facts did not show the contract was acquired by the partnership.
• Commissioner OF Internal Revenue v. R. J. Reynolds Tobacco Co.
  260 F.2d 9· 4th Cir.· 1958-10-06 ·cited 4×
  The Tax Court's determination of reasonable compensation for employee by-law payments, even if estimated using the Cohan rule, is affirmed if supported by adequate basis and not arbitrary or clearly erroneous.
• Commissioner OF Internal Revenue v. Standing
  259 F.2d 450· 4th Cir.· 1958-09-20 ·cited 4×
  The court held that legal fees and interest incurred in contesting a tax deficiency arising from business income are deductible as business expenses in arriving at adjusted gross income.
• Okemah Nat'l Bank v. Wiseman
  253 F.2d 223· 10th Cir.· 1958-03-10 ·cited 4×
  The court held that the bank's payment of a judgment against a third party and associated legal fees was not an ordinary and necessary business expense deductible under the Internal Revenue Code.
• United States v. Dougan
  214 F.2d 511· 10th Cir.· 1954-07-08 ·cited 4×
  First-year rental payments for non-competitive oil and gas leases are deductible as ordinary and necessary expenses for the production of income, not capital expenditures.
• Commissioner of Internal Revenue v. The Charleston Nat. Bank
  213 F.2d 45· 4th Cir.· 1954-05-19 ·cited 4×
  Premiums paid by a bank on life insurance policies held as collateral for loans are deductible as ordinary and necessary business expenses, even if the cash surrender value increases.
• Levy v. Commissioner of Internal Revenue
  212 F.2d 552· 5th Cir.· 1954-05-06 ·cited 4×
  The court held that expenditures for capital improvements, for which the taxpayer had a right of reimbursement, are not deductible as ordinary and necessary business expenses.
• Carl Reimers Co., Inc. v. Commissioner of Internal Revenue
  211 F.2d 66· 2d Cir.· 1954-03-17 ·cited 4×
  The court held that the payment made by the petitioner to obtain recognition was a capital expenditure, not an ordinary and necessary business expense.
• Commissioner of Internal Revenue v. Pacific Mills
  207 F.2d 177· 1st Cir.· 1953-10-01 ·cited 4×
  A payment made by a taxpayer to settle claims for overcharges under the Emergency Price Control Act is deductible as an ordinary and necessary business expense if the violation was not willful or due to a failure to take practicable precautions, and if allowing the deduction does
• Alsted Coal Co. v. Yoke
  200 F.2d 766· 4th Cir.· 1952-12-22 ·cited 4×
  Expenditures made to open an abandoned coal mine and prepare it for production are capital expenditures recoverable through depletion, not ordinary and necessary business expenses.
• Commissioner of Internal Revenue v. Thomas Flexible Coupling Co.
  198 F.2d 350· 3d Cir.· 1952-08-05 ·cited 4×
  The court held that the Tax Court correctly determined that royalty payments made under a modified agreement were deductible business expenses, and that collateral estoppel did not bar deductions for payments made under an earlier agreement due to an intervening state court decis
• Wells Fargo Bank & Union Tr. Co. v. Commissioner of Internal Revenue
  163 F.2d 521· 9th Cir.· 1947-08-26 ·cited 4×
  The court held that the cost of canceling a prior lease, when paid by a new lessee and intended to facilitate the new lease, should be amortized over the term of the new lease, not the canceled one.
• Walker v. Commissioner of Internal Revenue
  145 F.2d 602· 6th Cir.· 1944-12-04 ·cited 4×
  The court held that the taxpayer failed to carry the burden of proving that expenditures related to a leased property were ordinary and necessary expenses for the production or collection of income, or for the management, conservation, or maintenance of property held for the prod
• Ill. Agric. Holding Co. v. Commissioner of Internal Revenue
  131 F.2d 583· 7th Cir.· 1942-12-07 ·cited 4×
  Distributions of profits from a holding company's investment in an insurance company, even if contractually designated for policyholders, are not deductible business expenses but rather dividends.
• Lone Pine Lawn Corp. v. Helvering
  121 F.2d 935· 2d Cir.· 1941-07-21 ·cited 4×
  The court held that the taxpayer, a personal holding company, was not entitled to deduct payments for taxes and insurance premiums on real estate it held, as these were not ordinary and necessary business expenses and the taxes were not assessed against the taxpayer under Connect
• Ervin v. Fla. Dep't OF Revenue & Hollie Starr
  152 So. 3d 1261· Fla. 1st DCA· 2014-12-22 ·cited 3×
  Bruce Ervin appealed a downward child support modification order, challenging the trial court's failure to apply statutory guidelines and its inclusion of certain add-ons. The First District Court of Appeal reversed in part and remanded, holding that trial courts must begin with
• Jack's Maint. Contractors, Inc. v. Commissioner OF Internal Revenue
  703 F.2d 154· 5th Cir.· 1983-04-18 ·cited 3×
  The court held that legal fees paid by a corporation for its sole shareholder's defense against criminal tax evasion charges are not deductible business expenses because they constitute a constructive dividend and are personal expenses.
• Chicago & W. Ind. R.R. Co. v. Commissioner OF Internal Revenue
  303 F.2d 796· 7th Cir.· 1962-05-01 ·cited 3×
  The court held that a railroad company improperly understated its income by reducing its income accounts by the amount of non-shareholder income credited to its shareholders' rental obligations, as these credits constituted partial prepayments of rent and the underlying income ha
• Nat'l Starch & Chem. Corp. v. Commissioner of Internal Revenue
  918 F.2d 426· 3d Cir.· 1990-11-13 ·cited 2×
  Expenditures incurred by a corporation in connection with a takeover that provide significant long-term benefits, such as access to greater resources or synergistic opportunities, are capital expenditures and not deductible as ordinary and necessary business expenses.
• F.E. Hazard, Ltd. v. Nat'l Labor Relations Bd.
  917 F.2d 736· 2d Cir.· 1990-10-26 ·cited 2×
  The court held that the Board must make specific findings regarding an employee's refusal of subsequent job offers when determining backpay liability, and that the deduction of ordinary business expenses from interim earnings is permissible.
• H.A. True, Jr. v. United States
  894 F.2d 1197· 10th Cir.· 1990-01-29 ·cited 2×
  Surface damage payments are capital costs for acquiring easements, not deductible construction costs. Civil penalties under FWPCA § 311(b)(6) are nondeductible fines or similar penalties. Machinery relocation costs incurred as part of a general plan of rehabilitation are capital
• Christey v. United States
  841 F.2d 809· 8th Cir.· 1988-03-02 ·cited 2×
  The court held that taxpayers cannot deduct expenses for their own meals, as these are personal expenses prohibited from deduction by Internal Revenue Code § 262, regardless of business-related conditions.
• Figgie Int'l, Inc. v. Commissioner OF Internal Revenue
  807 F.2d 59· 6th Cir.· 1986-12-01 ·cited 2×
  The court held that the stock of Huber-Warco did not become worthless in the taxable year ending June 30, 1968, and the transfer of the stock was a sale, not a payment for services, precluding a business expense deduction.
• Lowell E. Nelson and Jacqueline N. Nelson v. Commissioner OF Internal Revenue
  793 F.2d 179· 8th Cir.· 1986-06-05 ·cited 2×
  The court held that the $4,000 payment for repairs was a capital expenditure, not an ordinary and necessary business expense, thus the taxpayers did not meet the requirements for an investment tax credit.
• Hymel v. Commissioner OF Internal Revenue
  794 F.2d 939· 5th Cir.· 1986-04-04 ·cited 2×
  The court held that the Tax Court improperly disregarded a stipulation of fact, requiring reversal of its decision.
• Hanna v. Commissioner OF Internal Revenue
  763 F.2d 171· 4th Cir.· 1985-05-31 ·cited 2×
  The court affirmed in part and reversed/remanded in part the Tax Court's decision, agreeing with the Second Circuit's prior ruling in a related case.
• Inland Asphalt Co. v. Commissioner OF Internal Revenue
  756 F.2d 1425· 9th Cir.· 1985-04-02 ·cited 2×
  Corporate payments of shareholders' personal tax deficiencies are constructive dividends to shareholders and are not deductible business expenses for the corporation.
• Neal v. Commissioner OF Internal Revenue
  681 F.2d 1157· 9th Cir.· 1982-07-20 ·cited 2×
  The court held that the taxpayer's transportation expenses commuting between his residence and a long-term construction project were not deductible business expenses.
• McCABE v. Commissioner OF Internal Revenue
  688 F.2d 102· 2d Cir.· 1982-04-14 ·cited 2×
  The dissenting judge would hold that additional commuting costs incurred due to an employer's requirement to carry a firearm are deductible business expenses, provided the taxpayer demonstrates efforts to mitigate these costs.
• Brewin v. Commissioner OF Internal Revenue
  639 F.2d 805· D.C. Cir.· 1981-01-21 ·cited 2×
  Expenses incurred during mandatory home leave for foreign service officers are deductible as ordinary and necessary business expenses.
• Barry D. and Sandra J. Pevsner v. Commissioner OF Internal Revenue
  628 F.2d 467· 5th Cir.· 1980-10-20 ·cited 2×
  The cost of clothing purchased for business use is not deductible if the clothing is adaptable for general or personal wear, regardless of the taxpayer's personal lifestyle.
• Toner v. Commissioner of Internal Revenue
  623 F.2d 315· 3d Cir.· 1980-06-16 ·cited 2×
  A taxpayer may deduct the cost of education to obtain a bachelor's degree as a business expense under § 162(a) if the education maintains or improves skills or meets employer requirements, and does not fall under the regulation's exceptions for minimum qualifications or new profe
• Folkman v. United States
  615 F.2d 493· 9th Cir.· 1980-03-14 ·cited 2×
  The court held that the taxpayers' tax homes were at their airline duty posts, not in Reno, and that travel expenses to Reno were deductible only if directly related to National Guard duties.
• Olton Feed Yard, Inc. v. United States
  592 F.2d 272· 5th Cir.· 1979-04-02 ·cited 2×
  The court held that the jury verdict finding payments to shareholders were constructive dividends, not deductible business expenses, was supported by substantial evidence and that the trial court did not err in denying a judgment notwithstanding the verdict or in its jury instruc
• Richmond v. Commissioner OF Internal Revenue
  528 F.2d 917· 4th Cir.· 1975-12-04 ·cited 2×
  The court held that the repurchase premium paid for hybrid securities, which had significant equity attributes, was not deductible as a bond repurchase premium or as an ordinary and necessary business expense.
• Medco Prods. Co., Inc. v. Commissioner OF Internal Revenue
  523 F.2d 137· 10th Cir.· 1975-09-11 ·cited 2×
  Legal fees incurred in a trademark infringement action are not deductible as ordinary and necessary business expenses but must be capitalized.
• Narragansett Wire Co. v. Commissioner OF Internal Revenue
  491 F.2d 371· 1st Cir.· 1974-02-08 ·cited 2×
  The court held that a taxpayer is estopped from claiming a statute of limitations extension consent was invalid, and that receiver expenses are not deductible as ordinary and necessary business expenses if the business was not actively carried on.
• Weiszmann v. Commissioner OF Internal Revenue
  483 F.2d 817· 10th Cir.· 1973-09-04 ·cited 2×
  The court held that the taxpayer was collaterally estopped from relitigating the deductibility of his legal education expenses for the tax year 1966, as the issue had been fully adjudicated in a prior case for 1965.
• Est. of Martha M. Byers v. Commissioner OF Internal Revenue
  472 F.2d 590· 6th Cir.· 1973-01-23 ·cited 2×
  The court held that the taxpayer's advances to the Jaeger Company were not proximately related to his business as a dominant motivation, thus disallowing the deduction as a business bad debt.
• E. Tenn. Motor Co. v. United States
  453 F.2d 494· 6th Cir.· 1971-12-30 ·cited 2×
  The court held that the jury's verdict was supported by the evidence and that the trial court properly instructed the jury.
• Fred W. Amend Co. v. Commissioner OF Internal Revenue
  454 F.2d 399· 7th Cir.· 1971-12-23 ·cited 2×
  Payments made to a Christian Science practitioner for consultations on business problems are not deductible as business expenses if the services are inherently personal and aimed at achieving spiritual harmony rather than providing concrete business advice.
• Va. Nat'l Bank v. United States
  450 F.2d 1155· 4th Cir.· 1971-11-15 ·cited 2×
  Payments made by a national bank to exempt shareholders, equal to the state tax that would have been assessed, are nondeductible dividends, not deductible taxes or business expenses.