Vepsalainen v. Dep't of Revenue, TC-MD 190252N

Core Citations

STATUTE SUPERSEDES

• Cohan v. Commissioner of Internal Revenue, 114.

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 - Owens v. Commissioner, Docket No. 16087-79.
• Federal Cases - Commissioner of Internal Revenue v. Moran, 15505.



See all quotations

• Federal Cases - Feldman v. Commissioner, Docket No. 6168-64.
• Federal Cases - Indopco, Inc v. Commissioner of Internal Revenue
• Federal Cases - Drury v. Commissioner
• Federal Cases - Adelson v. United States, 18968.
• Federal Cases - Orvis v. C.I.R.
• 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 - Deficiency notice; payment of deficiency; assessment; appeal; interest; rules
• US - Reference Stubs - Burden of proof in tax court proceedings
• US - Reference Stubs - Time for filing appeals; denial of appeal
• 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 - Authority of tax court to determine deficiency
• US - Reference Stubs - Personal, living, and family expenses
• US - Reference Stubs - 2-percent floor on miscellaneous itemized deductions
• US - Reference Stubs - Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes