Harris v. Dep't of Revenue

Core Citations

STATUTE SUPERSEDES

• Cohan v. Commissioner of Internal Revenue, 114.

This document cites

• Federal Cases - Noyce v. Comm'r of Internal Revenue, Docket No. 21094-88.
• Federal Cases - Worth v. Commissioner
• Federal Cases - Vanicek v. Comm'r of Internal Revenue, Docket Nos. 16187-79
• Federal Cases - Bradford v. C.I.R.
• Federal Cases - Boyd v. Commissioner



See all quotations

• Federal Cases - Indopco, Inc v. Commissioner of Internal Revenue
• Federal Cases - Orvis v. C.I.R.
• Oregon Caselaw - Reed v. Department of Revenue
• Federal Cases - Castillo v. Comm'r of Internal Revenue
• US - Reference Stubs - Disallowance of certain entertainment, etc., expenses
• US - Reference Stubs - Trade or business expenses
• US - Reference Stubs - Penalty for failure to file report or return or to pay tax when due; interest; limitation on penalty
• US - Reference Stubs - Terms have same meaning as in federal laws; federal law references
• 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 - Personal, living, and family expenses
• US - Reference Stubs - Proceedings to be without jury and de novo; issues reviewable; rules of procedure
• US - Reference Stubs - Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes