Lawson v. Dep't of Revenue

Core Citations

STATUTE SUPERSEDES

• Cohan v. Commissioner of Internal Revenue, 114.

This document cites

• Federal Cases - Boyd v. Commissioner
• Federal Cases - Indopco, Inc v. Commissioner of Internal Revenue
• Oregon Caselaw - Reed v. Department of Revenue
• US - Reference Stubs - Disallowance of certain entertainment, etc., expenses
• US - Reference Stubs - Trade or business expenses



See all quotations

• US - Reference Stubs - Deficiency notice; payment of deficiency; assessment; appeal; interest; rules
• 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 - Authority of tax court to determine deficiency
• US - Reference Stubs - Personal, living, and family expenses
• 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