Flanagan v. Dep't of Revenue

Core Citations

STATUTE SUPERSEDES

• Cohan v. Commissioner of Internal Revenue, 114.

This document cites

• Federal Cases - Westbrook v. C.I.R.
• Federal Cases - Commissioner of Internal Revenue v. Groetzinger, 85-1226
• Federal Cases - Virginian Hotel Corporation of Lynchburg v. Helvering
• Federal Cases - Welch v. Helvering
• Federal Cases - Norgaard v. C.I.R.



See all quotations

• Federal Cases - Deputy v. Du Pont
• Federal Cases - Vanicek v. Comm'r of Internal Revenue, Docket Nos. 16187-79
• Federal Cases - Kurzet v. Comm'r Internal Revenue, 97-9028
• Federal Cases - Indopco, Inc v. Commissioner of Internal Revenue
• Oregon Caselaw - Reed v. Department of Revenue
• Federal Cases - Henry v. Comm'r of Internal Revenue
• Federal Cases - United States v. Haskel Engineering & Supply Company
• US - Reference Stubs - Disallowance of certain entertainment, etc., expenses
• US - Reference Stubs - Trade or business expenses
• US - Reference Stubs - Activities not engaged in for profit
• US - Reference Stubs - Election to expense certain depreciable business assets
• US - Reference Stubs - Losses
• US - Reference Stubs - Burden of proof in tax court proceedings
• US - Reference Stubs - Adjusted basis for determining gain or loss
• US - Reference Stubs - Policy
• US - Reference Stubs - Authority of tax court to determine deficiency
• US - Reference Stubs - Understatement of net tax; penalty; cost-of-living adjustment; waiver of penalty
• US - Reference Stubs - Adjustments to basis
• US - Reference Stubs - Depreciation
• US - Reference Stubs - Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes