Garrison v. Dep't of Revenue, TC-MD 150487N

Core Citations

STATUTE SUPERSEDES

• Cohan v. Commissioner of Internal Revenue, 114.

This document cites

• Olson v. Olson,
• Federal Cases - Welch v. Helvering
• Federal Cases - Boyd v. Comm'r of Internal Revenue
• Federal Cases - Deputy v. Du Pont
• Oregon Caselaw - Hillenga v. Dep't of Revenue



See all quotations

• Federal Cases - Vanicek v. Comm'r of Internal Revenue, Docket Nos. 16187-79
• 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 - Burden of proof in tax court proceedings
• US - Reference Stubs - Examining books, records or persons
• US - Reference Stubs - Notice or regulations requiring records, statements, and special returns
• US - Reference Stubs - Policy
• US - Reference Stubs - Computation of depreciation of property under federal law; applicability
• US - Reference Stubs - Gross income derived from business
• US - Reference Stubs - Proceedings to be without jury and de novo; issues reviewable; rules of procedure
• US - Reference Stubs - Deferral of deduction for certain amounts deductible under federal law
• US - Reference Stubs - Understatement of net tax; penalty; cost-of-living adjustment; waiver of penalty
• US - Reference Stubs - Depreciation