Commissioner of Internal Revenue v. Coke
Cases that cite this one
16 later published cases cite this decision.
- Gilmore v. United States (United States District Court for the Northern District of California 1965)
- Harrison E. Spangler and Myrtle B. Spangler v. Commissioner of Internal Revenue (9th Cir. 1963)
- Doering v. Commissioner (United States Tax Court 1963)
- Burgwin v. Commissioner (United States Tax Court 1959)
- Ingalls v. Patterson (United States District Court for the Northern District of Alabama 1958)
- Ruoff v. Commissioner (United States Tax Court 1958)
- Estate of Arnett v. Commissioner (United States Tax Court 1958)
- Lewis v. Commissioner (United States Tax Court 1956)
- Kelly v. Commissioner (United States Tax Court 1955)
- John S. Lucas Et Ux. v. Commissioner of Internal Revenue (1st Cir. 1967)
- Munson v. Mcginnes (3d Cir. 1960)
- Munson v. McGinnes (3d Cir. 1960)
- Munson v. McGinnes (District Court, E.D. Pennsylvania 1959)
- Harris v. United States (United States District Court for the Northern District of California 1958)
- Daniel S. W. Kelly v. Commissioner of Internal Revenue (7th Cir. 1956)
- Dwight A. Ward v. Commissioner of Internal Revenue, Hanna P. Ward v. Commissioner of Internal Revenue (9th Cir. 1955)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion
This appeal from a decision of the Tax Court 1 involves income taxes for the calendar year 1945.
It presents the single question whether, as the taxpayer claimed and the Tax Court in part found, legal and other expenses incurred in that year were deductible under Section 23(a)(2), I.R.C., 26 U.S.C.A.
The commissioner insisting'that the expenditures in their entirety constituted a part of the cost of the property recovered and were not deductible from gross income, urges upon us that the decision is incorrect and must be reversed.
We cannot agree. A careful examination of the record, the applicable statutes, and the governing principles convinces us that the Tax Court correctly decided the questions posed. Indeed, we are of the opinion that the Tax Court correctly stated, and as correctly appraised, the effect in fact and in law of the stipulated facts, and that, for the reasons given in its opinion, the decision should be affirmed.
. 17 T.C. 403.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.