Medina v. Department of Revenue

Core Citations

STATUTE SUPERSEDES

• Cohan v. Commissioner of Internal Revenue, 114.

This document cites

• Federal Cases - Welch v. Helvering
• US - Reference Stubs - Definitions; conformance with federal income tax law
• 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



See all quotations

• US - Reference Stubs - Policy
• US - Reference Stubs - Authority of tax court to determine deficiency
• US - Reference Stubs - Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes
• US - Reference Stubs - ORS 305.410 Authority of Court In Tax Cases Within Its Jurisdiction; Concurrent Jurisdiction; Exclusive Jurisdiction In Certain Cases