O'Connor v. Department of Revenue

Core Citations

REVERSES OTHER CASE

• Motch v. Comm'r of Internal Revenue, Docket No. 14621.

This document cites

• Federal Cases - Commissioner of Internal Revenue v. Motch
• Federal Cases - Motch v. Comm'r of Internal Revenue, Docket No. 14621.
• Federal Cases - Boehm v. COMMISSIONER OF INTERNAL REVENUE
• Federal Cases - Walliser v. Comm'r of Internal Revenue
• US - Reference Stubs - Disallowance of certain entertainment, etc., expenses



See all quotations

• US - Reference Stubs - Trade or business expenses
• US - Reference Stubs - Election to expense certain depreciable business assets
• US - Reference Stubs - Burden of proof in tax court proceedings
• US - Reference Stubs - Policy
• US - Reference Stubs - Personal, living, and family expenses
• US - Reference Stubs - Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes