green
Positive treatment
4.9 score
Treatment trajectory · 1964 → 2026 · click a year to view as-of
1964
1995
2026
Top citers, strongest first. 11 distinct citers.
How cited ↗
discussed
Cited as authority (rule)
Bale v. Commissioner
"These charges were business expenses of the company and petitioner cannot convert its business expenses into his own by failing to claim repayment, even though paid by him." Stolk v. Commissioner , 40 T.C. 345 , 356 (1963) , affd. 326 F.2d 760 *298 (2d cir. 1964).
cited
Cited as authority (rule)
Jordan v. Commissioner
Stolk , 40 T.C. 345 (1963) , affirmed per curiam 326 F. 2d 760 *89 (C.A. 2, 1964), among other cases.
cited
Cited "see"
Skorniak v. Commissioner
See Stolk v. Commissioner , 40 T.C. 345 , 351 , 356 (1963) , affd. 326 F.2d 760 (2d Cir. 1964) .
cited
Cited "see"
Copley v. Commissioner
See Stolk v. Commissioner , 40 T.C. 345 (1963) , affd. per curiam 326 F.2d 760 (2d Cir. 1964) .
discussed
Cited "see"
Scalley v. Commissioner
See Stolk v. Commissioner , 40 T.C. 345 , 357 (1963) , affd. 326 F.2d 760 (2d Cir. 1964) , where we disallowed a corporate officer's deduction for costs of entertainment and gifts, in part, for the taxpayer's failure "to prove that as part of his duties the corporation expected or required him to assume and pay from his own funds any of the disputed expenses, without repayment." As we read the letter, Thomson McKinnon's policy directs its executives to incur unreimbursable entertainment and travel expenses as necessary to establish and maintain good *153 relationships with clients, not coworke…
cited
Cited "see"
Kessler v. Commissioner
See Stolk v. Commissioner, 40 T.C. 345 , 357 (1963) , affd. per curiam 326 F.2d 760 (2d Cir. 1964) .
cited
Cited "see"
Young v. Commissioner
See Stolk v. Commissioner, 40 T.C. 345 , 351 (1963) , affd. per curiam 326 F. 2d 760 (2d Cir. 1964) .
cited
Cited "see"
Richardson v. Commissioner
See Stolk v. Commissioner, 40 T.C. 345 , 356 (1963) , affd. per curiam 326 F.2d 760 (2d Cir. 1964) .
cited
Cited "see"
Dixon
See Stolk v. Commissioner, 40 T.C. 345 , 356 (1963) , affd. 326 F.2d 760 (2d Cir. 1964) ; Podems v. Commissioner, 24 T.C. 21 , 23 (1955) ; Fast v. Commissioner, T.C.
discussed
Cited "see, e.g."
Lujan v. Gonzales
(2×)
Compare Pendleton v. Pan American Fire and Casualty Company, 317 F.2d 96 (10th Cir.1963), 326 F.2d 760 (1964); Albuquerque Gravel Products Co. v. American Employers Insurance Company, 282 F.2d 218 (10th Cir.1960).
Retrieving the full opinion text from the archive…
Raymond PENDLETON, Appellant,
v.
PAN AMERICAN FIRE AND CASUALTY COMPANY, Appellee
v.
PAN AMERICAN FIRE AND CASUALTY COMPANY, Appellee
7126.
Court of Appeals for the Tenth Circuit.
Jan 17, 1964.
326 F.2d 760
Murrah, Breitenstein, Hill.
Cited by 1 opinion | Published
PER CURIAM.
It is now here ordered that the opinion of this court, filed May 16, 1963, be and the same is hereby amended by striking the last paragraph of the opinion and substituting the following:
“REVERSED with directions to enter judgment in favor of the appellant in the amount of $126,000.00, plus interest upon that amount at 6% per annum from May 6, 1959, and for the costs. The case is REMANDED to the district court to determine the right of appellant to recover attorney fees, and if so, the amount thereof. We express no opinion on this question.”
It is further ordered that the judgment, of this court of May 16, 1963, be and the-same is hereby vacated and a new judgment be entered pursuant to the corrected opinion. 10 Cir., 317 F.2d 96.