William F. Sanford v. Comm'r of Internal Revenue, 412 F.2d 201 (2d Cir. 1969). · Go Syfert
William F. Sanford v. Comm'r of Internal Revenue, 412 F.2d 201 (2d Cir. 1969). Cases Citing This Book View Copy Cite
850 citation events (403 in the last 25 years) across 6 distinct courts.
Strongest positive: B. Forman Co. v. Commissioner (ca2, 1972-01-10) · Strongest negative: Christine v. Comm'r (tax, 2010-06-30)
Treatment trajectory · 1969 → 2026 · click a year to view as-of
1969 1997 2026
Top citers, strongest first. 50 distinct citers. How cited ↗
cited Cited "but see" Christine v. Comm'r
Tax Ct. · 2010 · signal: but see · confidence high
But see Sanford v. Commissioner , 50 T.C. 823 , 827-828 (1968) , affd. per curiam 412 F.2d 201 (2d Cir. 1969) ; sec. 1.274-5T(a), Temporary Income Tax Regs. , 50 Fed.
discussed Cited as authority (rule) B. Forman Co. v. Commissioner
2d Cir. · 1972 · confidence medium
Commissioner of Internal Revenue v. South Texas Lumber Co., 333 U.S. 496, 501 , 68 S.Ct. 695, 698 , 92 L.Ed. 831 (1948); Sanford v. Commissioner of Internal Revenue, 412 F.2d 201, 202 (2d Cir.), cert, denied, 396 U.S. 841 , 90 S.Ct. 104 , 24 L.Ed.2d 92 (1969).
discussed Cited as authority (rule) B. Forman Company, Inc. v. Commissioner of Internal Revenue, McCurdy & Company, Inc. v. Commissioner of Internal Revenue, B. Forman Company, Inc. v. Commissioner of Internal Revenue, McCurdy & Company, Inc. v. Commissioner of Internal Revenue
2d Cir. · 1972 · confidence medium
Commissioner of Internal Revenue v. South Texas Lumber Co., 333 U.S. 496, 501 , 68 S.Ct. 695, 698 , 92 L.Ed. 831 (1948); Sanford v. Commissioner of Internal Revenue, 412 F.2d 201, 202 (2d Cir.), cert. denied, 396 U.S. 841 , 90 S.Ct. 104 , 24 L.Ed.2d 92 (1969).
cited Cited as authority (rule) Frank F. And Romana M. Paal v. Commissioner of Internal Revenue
9th Cir. · 1971 · confidence medium
Sanford v. Commissioner of Internal Revenue, 412 F.2d 201, 202 (2d Cir. 1969) cert. den. 396 U.S. 841 , 90 S.Ct. 104 , 24 L.Ed.2d 92 . 5 .
cited Cited as authority (rule) John Robinson v. Commissioner of Internal Revenue
9th Cir. · 1970 · confidence medium
As to the validity of Treasury Regulation 1.274-5(c) (2), see Sanford v. Commissioner, 412 F.2d 201, 202 (2d Cir. 1969), cert. denied, 396 U.S. 841 , 90 S.Ct. 104 , 24 L.Ed.2d 92 .
cited Cited "see" Colette Branch
Tax Ct. · 2026 · signal: see · confidence high
See Sanford v. Commissioner, 50 T.C. 823 , 827–28 (1968), aff’d per curiam, 412 F.2d 201 (2d Cir. 1969).
cited Cited "see" Sang Hun Lee
Tax Ct. · 2026 · signal: see · confidence high
See Sanford v. Commissioner, 50 T.C. 823 , 827–28 (1968), aff’d per curiam, 412 F.2d 201 (2d Cir. 1969).
cited Cited "see" Tracey Yvonne Lucas
Tax Ct. · 2026 · signal: see · confidence high
See Sanford v. Commissioner, 50 T.C. 823, 828 (1968), aff’d per curiam, 412 F.2d 201 (2d Cir. 1969).
cited Cited "see" Jack Goodwill-Oikerhe
Tax Ct. · 2026 · signal: see · confidence high
See Sanford v. Commissioner, 50 T.C. 823 , 827–28 (1968), aff’d per curiam, 412 F.2d 201 (2d Cir. 1969).
cited Cited "see" Adrienne Mennemeyer
Tax Ct. · 2025 · signal: see · confidence high
See Sanford v. Commissioner, 50 T.C. 823, 828 (1968), aff’d per curiam, 412 F.2d 201 (2d Cir. 1969); Temp.
cited Cited "see" Yagoub Tibin
Tax Ct. · 2024 · signal: see · confidence high
See Brief for Resp. at 26. 13 [*13] Sanford v. Commissioner, 50 T.C. 823 , 827–28 (1968), aff’d per curiam, 412 F.2d 201 (2d Cir. 1969).
cited Cited "see" Gregory Alexander Morino
Tax Ct. · 2024 · signal: see · confidence high
See Sanford v. Commissioner, 50 T.C. 823 , 827–28 (1968), aff’d per curiam, 412 F.2d 201 (2d Cir. 1969); Treas.
cited Cited "see" David Villa & Juana M. Villa
Tax Ct. · 2023 · signal: see · confidence high
See Sanford v. Commissioner, 50 T.C. 823 , 827–29 (1968), aff’d per curiam, 412 F.2d 201 (2d Cir. 1969).
cited Cited "see" Joseph Michael Ledbetter & Ashley Jones Ledbetter
Tax Ct. · 2023 · signal: see · confidence high
See Sanford v. Commissioner, 50 T.C. 823, 827 (1968), aff’d per curiam, 412 F.2d 201 (2d Cir. 1969).
cited Cited "see" Jonathan Cole Phillips & Eva v. Phillips
Tax Ct. · 2023 · signal: see · confidence high
See Sanford v. Commissioner, 50 T.C. 823, 827 (1968), aff’d per curiam, 412 F.2d 201 (2d Cir. 1969).
cited Cited "see" Joseph Amundsen
Tax Ct. · 2023 · signal: see · confidence high
See Sanford v. Commissioner, 50 T.C. 823, 827 (1968), aff’d per curiam, 412 F.2d 201 (2d Cir. 1969).
cited Cited "see" Mathew Daniel Craddock & Chasta Crenshaw Craddock
Tax Ct. · 2023 · signal: see · confidence high
See Sanford v. Commissioner, 50 T.C. 823 , 827–28 (1968), aff’d per curiam, 412 F.2d 201 (2d Cir. 1969); Treas.
cited Cited "see" Kyle D. Simpson & Christen Simpson
Tax Ct. · 2023 · signal: see · confidence high
See Sanford v. Commissioner, 50 T.C. 823, 828 (1968), aff’d per curiam, 412 F.2d 201 (2d Cir. 1969); Temp.
cited Cited "see" Charles G. Kinney
Tax Ct. · 2022 · signal: see · confidence high
See Sanford v. Commissioner, 50 T.C. 823, 827 (1968), aff’d per curiam, 412 F.2d 201 (2d Cir. 1969).
discussed Cited "see" Larry T. Williams
Tax Ct. · 2022 · signal: see · confidence high
See Sanford v. Commissioner, 50 T.C. 823 , 827–28 (1968), aff’d per curiam, 412 F.2d 201 (2d Cir. 1969); see also §§ 274(d)(1), (4), 280F(d)(4)(A). 4 [*4] The Commissioner disallowed Mr. Williams’ deductions for lack of substantiation.
cited Cited "see" Donald G. Swyers
Tax Ct. · 2021 · signal: see · confidence high
See Sanford v. Commissioner, 50 T.C. 823, 827-828 (1968), aff’d per curiam, 412 F.2d 201 (2d Cir. 1969).
cited Cited "see" Anthony J. Todisco, Jr. & April J. Gonzales
Tax Ct. · 2021 · signal: see · confidence high
See Sanford v. Commissioner, 50 T.C. 823, 827 (1968), aff’d per curiam, 412 F.2d 201 (2d Cir. 1969).
cited Cited "see" April J. Gonzales F.K.A. April J. Todisco, and Anthony Todisco, Intervenor
Tax Ct. · 2021 · signal: see · confidence high
See Sanford v. Commissioner, 50 T.C. 823, 827 (1968), aff’d per curiam, 412 F.2d 201 (2d Cir. 1969).
cited Cited "see" Avito M. Vasquez
Tax Ct. · 2021 · signal: see · confidence high
See Sanford v. Commissioner, 50 T.C. 823, 827-828 (1968), aff’d per curiam, 412 F.2d 201 (2d Cir. 1969).
cited Cited "see" Earl R. Detwiler & Diana M. Detwiler
Tax Ct. · 2021 · signal: see · confidence high
See Sanford v. Commissioner, 50 T.C. 823, 827-828 (1968), aff’d per curiam, 412 F.2d 201 (2d Cir. 1969).
cited Cited "see" William Geiman
Tax Ct. · 2021 · signal: see · confidence high
See Sanford v. Commissioner, 50 T.C. 823, 827-828 (1968), aff’d per curiam, 412 F.2d 201 (2d Cir. 1969). - 11 - [*11] III.
cited Cited "see" Viola Chancellor
Tax Ct. · 2021 · signal: see · confidence high
See Sanford v. Commissioner, 50 T.C. 823, 827-828 (1968), aff’d per curiam, 412 F.2d 201 (2d Cir. 1969).
cited Cited "see" Paul B. Bruneau & Karen L. Bruneau
Tax Ct. · 2021 · signal: see · confidence high
See Sanford v. Commissioner, 50 T.C. 823, 827 (1968), aff’d per curiam, 412 F.2d 201 (2d Cir. 1969).
discussed Cited "see" Malik H. Franklin v. Commissioner
Tax Ct. · 2020 · signal: see · confidence high
See Sanford v. Commissioner, 50 T.C. 823, 827 (1968), aff’d per curiam, 412 F.2d 201 (2d Cir. 1969); sec. 1.274-5T(a), Temporary Income Tax Regs., supra. As with his travel expenses, petitioner misapprehends the burden for claiming business deductions in connection with his meal expenses.
cited Cited "see" Alka Sham v. Commissioner
Tax Ct. · 2020 · signal: see · confidence high
See Sanford v. Commissioner, 50 T.C. 823, 827-828 (1968), aff’d per curiam, 412 F.2d 201 (2d Cir. 1969); sec. 1.274-5T(a), Temporary Income Tax Regs., 50 Fed.
cited Cited "see" James Anthony Bowers & Alesandra Lanto v. Commissioner
Tax Ct. · 2020 · signal: see · confidence high
See Sanford v. Commissioner, 50 T.C. 823, 827 (1968), aff’d per curiam, 412 F.2d 201 (2d Cir. 1969).
discussed Cited "see" Theron E. Johnson v. Commissioner
Tax Ct. · 2020 · signal: see · confidence high
See sec. 274(d); see - 12 - [*12] also Sanford v. Commissioner, 50 T.C. 823, 827-828 (1968), aff’d per curiam, 412 F.2d 201 (2d Cir. 1969); sec. 1.274-5(c)(2)(iii), Income Tax Regs.; sec. 1.274-5T(a), Temporary Income Tax Regs., 50 Fed.
cited Cited "see" Edwin D. Benton & Sheila E. Benton v. Commissioner
Tax Ct. · 2020 · signal: see · confidence high
See Sanford v. Commissioner, 50 T.C. 823, 827 (1968), aff’d per curiam, 412 F.2d 201 (2d Cir. 1969).
cited Cited "see" Janet Mioko Stovall & David Dunson v. Commissioner
Tax Ct. · 2020 · signal: see · confidence high
See Sanford v. Commissioner, 50 T.C. 823, 827-828 (1968), aff’d per curiam, 412 F.2d 201 (2d Cir. 1969); sec. 1.274-5T(a), Temporary Income Tax Regs., 50 Fed.
cited Cited "see" Randy McRae & Shelby McRae v. Commissioner
Tax Ct. · 2019 · signal: see · confidence high
See Sanford v. Commis- sioner, 50 T.C. 823, 827-828 (1968), aff’d per curiam, 412 F.2d 201 (2d Cir. 1969).
cited Cited "see" Randy McRae & Shelby McRae v. Commissioner
Tax Ct. · 2019 · signal: see · confidence high
See Sanford v. Commis- sioner, 50 T.C. 823, 827-828 (1968), aff’d per curiam, 412 F.2d 201 (2d Cir. 1969).
cited Cited "see" Moacir Santos v. Commissioner
Tax Ct. · 2019 · signal: see · confidence high
See Sanford v. Commissioner, 50 T.C. 823, 827-828 (1968), aff’d, 412 F.2d 201 (2d Cir. 1969); sec. 1.274-5T(a), Temporary Income Tax Regs., 50 Fed.
discussed Cited "see" Brent Katusha v. Commissioner
Tax Ct. · 2019 · signal: see · confidence high
See Sanford v. -8- Commissioner, 50 T.C. 823, 827-828 (1968), aff’d, 412 F.2d 201 (2d Cir. 1969); sec. 1.274-5T(a), Temporary Income Tax Regs., supra. Substantiation by adequate records requires the taxpayer to maintain an account book, a diary, a log, a statement of expense, trip sheets, or a similar record prepared contemporaneously with the expenditure and documentary evidence (e.g., receipts or paid bills) of certain expenditures.
cited Cited "see" Steven E. Mendelson v. Commissioner
Tax Ct. · 2019 · signal: see · confidence high
See Sanford v. Commissioner, 50 T.C. 823, 827-828 (1986), aff’d, 412 F.2d 201 (2d Cir. 1969); sec. 1.274-5T(a), Temporary Income Tax Regs., 50 Fed.
cited Cited "see" Suresh Hatte v. Commissioner
Tax Ct. · 2019 · signal: see · confidence high
See Sanford v. Commissioner, 50 T.C. 823, 827-829 (1968), aff’d, 412 F.2d 201 (2d Cir. 1969).
discussed Cited "see" John E. Rogers & Frances L. Rogers v. Commissioner
Tax Ct. · 2019 · signal: see · confidence high
See Sanford v. Commissioner, 50 T.C. 823, 833 (1968) (discussing the relationship between - 31 - [*31] section 274(d) and subsection (e), previously the business meals provision), aff’d per curiam, 412 F.2d 201 (2d Cir. 1969).
cited Cited "see" Steven Austin Smith v. Commissioner
Tax Ct. · 2019 · signal: see · confidence high
See Sanford v. Commissioner, 50 T.C. 823, 827-828 (1968), aff’d per curiam, 412 F.2d 201 (2d Cir. 1969).
cited Cited "see" Sibille G. Cooney & Dominic C. Cooney v. Commissioner
Tax Ct. · 2019 · signal: see · confidence high
Sec. 274(d); see Sanford v. Commissioner, 50 T.C. 823, 827 (1968), aff’d per curiam, 412 F.2d 201 (2d Cir. 1969); sec. 1.274-5T(a), Temporary Income Tax Regs., 50 Fed.
cited Cited "see" Elizabeth Jackson Simpson & Geoffrey N. Simpson v. Commissioner
Tax Ct. · 2019 · signal: see · confidence high
Sec. 274(d); see Sanford v. Commissioner, 50 T.C. 823, 827 (1968), aff’d per curiam, 412 F.2d 201 (2d Cir. 1969); sec. 1.274-5T(a), Temporary Income Tax Regs., 50 Fed.
cited Cited "see" Jesus Rodriguez & Juanita Rodriguez v. Commissioner
Tax Ct. · 2019 · signal: see · confidence high
Sec. 274(d); see Sanford v. Commissioner, 50 T.C. 823, 827 (1968), aff’d per curiam, 412 F.2d 201 (2d Cir. 1969); sec. 1.274-5T(a), Temporary Income Tax Regs., 50 Fed.
cited Cited "see" Rosemary McDowell & Adric McDowell v. Commissioner
Tax Ct. · 2019 · signal: see · confidence high
See Sanford v. Commissioner, 50 T.C. 823, 827-828 (1986), aff’d, 412 F.2d 201 (2d Cir. 1969); sec. 1.274-5T(a), Temporary Income Tax Regs., 50 Fed.
cited Cited "see" Dann Lee Duncan & Kathrine Gay Duncan v. Commissioner
Tax Ct. · 2018 · signal: see · confidence high
See Sanford v. Commissioner, 50 T.C. 823, 827 (1968), aff’d per curiam, 412 F.2d 201 (2d Cir. 1969); sec. 1.274-5T(a), Temporary Income Tax Regs., 50 Fed.
cited Cited "see" Jody Eldred & Pamela Eldred v. Commissioner
Tax Ct. · 2018 · signal: see · confidence high
See Sanford v. Commissioner, 50 T.C. 823, 827 (1968), aff’d per curiam, 412 F.2d 201 (2d Cir. 1969).
cited Cited "see" Raghvendra Singh & Kiran Rawat v. Commissioner
Tax Ct. · 2018 · signal: see · confidence high
See Sanford v. Commissioner, 50 T.C. 823, 827-828 (1968), aff’d per curiam, 412 F.2d 201 (2d Cir. 1969).
cited Cited "see" Paul O. Martin & Cynthia M. Montes Martin v. Commissioner
Tax Ct. · 2018 · signal: see · confidence high
See Sanford v. Commissioner, 50 T.C. 823, 828 (1968), aff’d per curiam, 412 F.2d 201 (2d Cir. 1969); sec. 1.274-5T(a), Temporary Income Tax Regs., 50 Fed.
Retrieving the full opinion text from the archive…
William F. SANFORD, Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Appellee
32905_1.
Court of Appeals for the Second Circuit.
Oct 13, 1969.
412 F.2d 201
Gabriel T. Pap, New York City, for appellant., Issie L. Jenkins, Lee A. Jackson, Robert N. Anderson, Attys., Dept. of Justice; Johnnie M. Walters, Asst. Atty. Gen., Washington, D. C., for appellee.
Waterman, Moore, Friendly.
Cited by 829 opinions  |  Published
PER CURIAM:

Taxpayer, an “outside salesman” for RKO, deducted on his federal income tax return for the year 1963 items of non-reimbursed entertainment expense totaling $5,667.17. The Commissioner disallowed the deduction taken for any of these alleged entertainment expenditures if in excess of $25.00, and allowed the alleged non-reimbursed entertainment expenses that were less than $25.00. The latter figure amounted to $682.86. The former figure totaled $4,984.31, and the dispute here relates to the disallowance of the $4,984.31. The Commissioner disallowed these deductions taken for expenses in excess of $25.00 because, as required by Treasury Regulation 1.274-[*202] 5(c) (2) (iii), the taxpayer was unable to produce any restaurant receipts or other documentary evidence to supplement notations made in code on his desk calendar.

The taxpayer petitioned the United States Tax Court for a redetermination of the tax deficiency resulting from these disallowed deductions. The Tax Court affirmed the Commissioner. Appellant now seeks a review of the decision of the Tax Court. We affirm the Tax Court.

The taxpayer’s only substantial claim is that the above Regulation is invalid because it directly contradicts § 274(d) of the Internal Revenue Code, 26 U.S.C. § 274. That section begins with the statement: “No deduction shall be allowed unless the taxpayer substantiates by adequate records or by sufficient evidence corroborating his own statement * * It is the taxpayer’s contention that the two methods of substantiation outlined in the Code are distinct and unambiguous, and that his desk calendar notes completely satisfied the “adequate records” method of substántiation, a method which the taxpayer argues requires no corroboration of taxpayer’s own personal records.

Taxpayer’s contention is without merit. Treasury regulations are to be upheld unless unreasonable and plainly inconsistent with the statute under which they are promulgated. Commissioner of Internal Revenue v. South Texas Lumber Co., 333 U.S. 496, 68 S.Ct. 695, 92 L.Ed. 831 (1948). Here the disputed Regulation is not inconsistent with the statute, for the phrase “adequate records” is clearly open to interpretation, and the Regulation interprets the phrase so as to carry out the stated congressional purpose of insuring “that no deduction is allowed solely on the basis of his own [the taxpayer’s] unsupported self-serving testimony.” H. Rep. No. 1447 (1962-3 Cum.Bull. 405, 427); S. Rep. No. 1881 (1962-3 Cum.Bull. 707, 741). Moreover, there is, of course, specific statutory authority to enact the present Regulation for § 274(h) delegates authority to the Secretary to prescribe those regulations necessary to carry out the purpose of the section.

Finally, even were we to agree with the taxpayer (which we are not) that documentary evidence was not necessary to fulfill the “adequate records” requirement, the records here would be deficient and inadequate for the calendar notations were extremely scanty and made in a code decipherable only by the taxpayer. This again is in direct contradiction of the congressional intent manifested when the provision was before the Congress. “Generally, the substantiation requirements of the bill [§ 274(d)] contemplate more detailed record keeping than is common today in business expense diaries.” H. Rep. No. 1447, 87th Cong., 2d Sess. p. 23 (1962-63 Cum.Bull. 405, 427).

Affirmed.