Dole v. Commissioner of Internal Revenue
| Decision Date | 14 October 1965 |
| Docket Number | No. 6545.,6545. |
| Citation | 351 F.2d 308 |
| Parties | Gordon S. DOLE et al., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. |
| Court | U.S. Court of Appeals — First Circuit |
Raymond T. Mahon, Worcester, Mass., with whom Bowditch, Gowetz & Lane, Worcester, Mass., was on brief, for petitioners.
Michael K. Cavanaugh, Atty., Dept. of Justice, with whom John B. Jones, Jr., Acting Asst. Atty. Gen., and Lee A. Jackson and Robert N. Anderson, Attys., Dept. of Justice, were on brief, for respondent.
Before ALDRICH, Chief Judge, McENTEE, Circuit Judge, and SWEENEY, District Judge.
Judgment will be entered affirming the decisions of the Tax Court on the concurring opinion of Judge Raum. 43 T. C. 697 (2/19/65).
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43 cases
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Goldsboro Christian Schools, Inc. v. US
... ... question, an organization described in Section 501(c)(3) of the Internal Revenue Code of 1954, which contains the basic definition of "charitable" ... 's books and records for the years 1969 through 1972, the Commissioner of Internal Revenue (through his duly authorized delegate) determined that ... In Dole v. Commissioner, 43 T.C. 697 (1965), aff'd per curiam on Judge Raum's ... ...
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Wilson v. United States
... ... action against the United States of America for the recovery of internal-revenue taxes in the amount of $74.96, alleged to have been erroneously ... Commissioner of Internal Revenue, 247 F.2d 740 (5th Cir. 1957), the only Circuit Court ... by the First Circuit Court of the concurring opinion of Raum, J., in Dole v. Commissioner of Internal Revenue, 351 F.2d 308 (1st Cir.), 43 T.C. 697, ... ...
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Martin v. C. I. R.
... ... and Martha C. MARTIN, Petitioners-Appellees, ... COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant ... Joseph and Evelyn CREEL, ... denied, 387 U.S. 906, 87 S.Ct. 1687, 18 L.Ed.2d 623 (1967); Dole v. Commissioner, 43 T.C. 697, aff'd, 351 F.2d 308 (1st Cir. 1965) (per ... ...
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1 firm's commentaries
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Tax Court In Brief | Smith v Comm'r | Exclusion Of Value Of Lodging Provided By Employer
...any one of the conditions is not met, the exclusion is not allowed. See Dole v. Commissioner, 43 T.C. 697, 705 (1965), aff'd per curiam, 351 F.2d 308 (1st Cir. Business Premises of the Employer. The "business premises of the employer" generally means the employee's "place of employment." Tr......
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Can the cost of a home computer be written off?
...(1979). (17) H. Rep. No. 98-861, 98th Cong., 2d Sess. 1027 (1984), 1984-3 (Vol. 2) CB 281. (18) Gordon S. Dole, 43 TC 697 (1965), aff'd, 351 F2d 308 (1st Cir. 1965) (16 AFTR2d 5756, 65-2 USTC (19) Rev. Rul. 86-129, 1986-2 CB 48. (20) IRS Letter Ruling 8725067 (3/25/87). (21) Thomas C. Cadwa......