D Polk v. Ault, 474 F.2d 1345 (5th Cir. 1973). · Go Syfert
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D Polk v. Ault, 474 F.2d 1345 (5th Cir. 1973). Cases Citing This Book View Copy Cite
201 citation events (18 in the last 25 years) across 5 distinct courts.
Strongest positive: WSB Liquidating Corp. v. Commissioner (tax, 2001-01-19)
Treatment trajectory · 1973 → 2026 · click a year to view as-of
1973 1999 2026
Top citers, strongest first. 8 distinct citers. How cited ↗
discussed Cited "see" WSB Liquidating Corp. v. Commissioner (2×)
Tax Ct. · 2001 · signal: see · confidence high
See id. at 1059 .
cited Cited "see" Evans v. Commissioner
Tax Ct. · 1994 · signal: see · confidence high
See id.
cited Cited "see" Janous v. Commissioner
Tax Ct. · 1987 · signal: see · confidence high
See Paula Construction Co. v. Commissioner, 58 T.C. 1055 , 1061-1062 (1972) , affd. without published opinion 474 F.2d 1345 (5th Cir. 1973) .
discussed Cited "see" Arthur K. Whitcomb and Lena R. Whitcomb, Arthur Whitcomb, Inc. And Subsidiaries v. Commissioner of Internal Revenue
1st Cir. · 1984 · signal: see · confidence high
Treas.Reg. § 1.162-7(a); see Paula Construction Company v. Commissioner of Internal Revenue, 58 T.C. 1055, 1058-59 (1972), aff'd without published opinion, 474 F.2d 1345 (5th Cir. 1973); Electric & Neon, Inc. v. Commissioner, 56 T.C. 1324, 1340 (1970), aff'd without published opinion, 496 F.2d 876 (5th Cir.1974); Drexel Park Pharmacy, Inc. v. Commissioner of Internal Revenue, 48 T.C.M.
cited Cited "see" Hutcherson v. Commissioner
Tax Ct. · 1984 · signal: see · confidence high
See Paula Construction Co. v. Commissioner, 58 T.C. 1055 , 1061 (1972) , affd. per curiam without published opinion 474 F.2d 1345 (5th Cir. 1973) .
discussed Cited "see, e.g." Form Builders, Inc. v. Commissioner
Tax Ct. · 1990 · signal: see also · confidence low
In order to qualify for these deductions, a taxpayer must show: (1) that the payments were made for the purposes articulated in the statute, i.e., with the proper intent, sec. 162(a)(1) , 162(a)(3) ; see also Paula Construction Co. v. Commissioner , 58 T.C. 1055 , 1058 (1972) , affd. per curiam 474 F.2d 1345 (5th Cir. 1973) (proper intent necessary for compensation deduction); Martin v. Commissioner , 44 T.C. 731 , 741 (1965) , affd. on this issue 379 F.2d 282 (6th Cir. 1967) (proper intent necessary to create lease), and (2) that the payments were reasonable in amount.
cited Cited "see, e.g." B.B. Rider Corp. v. Commissioner
3rd Cir. · 1984 · signal: see, e.g. · confidence low
See, e.g., Paula Construction Company v. Commissioner, 58 T.C. 1055, 1058 (1972), aff’d, 474 F.2d 1345 (5th Cir.1973).
cited Cited "see, e.g." B.B. Rider Corporation v. Commissioner of Internal Revenue, Benjamin and Helen Stratmore v. Commissioner of Internal Revenue, B.B. Rider Corporation, A/K/A General Manufacturing Corporation v. Commissioner of Internal Revenue
3rd Cir. · 1984 · signal: see, e.g. · confidence low
See, e.g., Paula Construction Company v. Commissioner, 58 T.C. 1055, 1058 (1972), aff'd, 474 F.2d 1345 (5th Cir.1973).
Retrieving the full opinion text from the archive…
D Polk
v.
Ault
73-1215.
Court of Appeals for the Fifth Circuit.
Apr 6, 1973.
474 F.2d 1345
Published

474 F.2d 1345

[*]dPolk
v.
Ault

73-1215

UNITED STATES COURT OF APPEALS Fifth Circuit

April 6, 1973

1

N.D.Ga.

*

Summary Calendar cases; Rule 18, 5 Cir.; see Isbell Enterprises, Inc. v. Citizens Casualty Co. of