Boothroyd v. Dep't of Revenue, TC-MD 170206N

Core Citations

STATUTE SUPERSEDES

• Cohan v. Commissioner of Internal Revenue, 114.

This document cites

• Federal Cases - Henderson v. C.I.R.
• Federal Cases - Vanicek v. Comm'r of Internal Revenue, Docket Nos. 16187-79
• Federal Cases - Boyd v. Commissioner
• Federal Cases - Danville Plywood Corp. v. U.S.
• Federal Cases - United States v. Correll, 113



See all quotations

• Federal Cases - Indopco, Inc v. Commissioner of Internal Revenue
• Federal Cases - Millsap v. Comm'r of Internal Revenue, Docket No. 1556-64.
• Federal Cases - Ellwein v. U.S.
• Oregon Caselaw - Reed v. Department of Revenue
• US - Reference Stubs - Disallowance of certain entertainment, etc., expenses
• US - Reference Stubs - Trade or business expenses
• US - Reference Stubs - Deficiency notice; payment of deficiency; assessment; appeal; interest; rules
• US - Reference Stubs - Terms have same meaning as in federal laws; federal law references
• US - Reference Stubs - Losses
• US - Reference Stubs - Burden of proof in tax court proceedings
• US - Reference Stubs - Examining books, records or persons
• US - Reference Stubs - Policy
• US - Reference Stubs - Authority of tax court to determine deficiency
• US - Reference Stubs - Personal, living, and family expenses
• US - Reference Stubs - Theft losses
• US - Reference Stubs - Disallowance of certain expenses in connection with business use of home, rental of vacation homes, etc.
• US - Reference Stubs - Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes