Hansen v. Dep't of Revenue, TC-MD 120595N

Core Citations

STATUTE SUPERSEDES

• Cohan v. Commissioner of Internal Revenue

This document cites

• Federal Cases - Welch v. Helvering
• Federal Cases - Deputy v. Du Pont
• Federal Cases - Vanicek v. Comm'r of Internal Revenue, Docket Nos. 16187-79
• Federal Cases - Indopco, Inc v. Commissioner of Internal Revenue
• Federal Cases - Cohan v. Commissioner of Internal Revenue



See all quotations

• US - Reference Stubs - Disallowance of certain entertainment, etc., expenses
• US - Reference Stubs - Trade or business expenses
• US - Reference Stubs - Medical, dental, etc., expenses
• 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 - Understatement of net tax; penalty; cost-of-living adjustment; waiver of penalty
• 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