Goodwin v. Commissioner of Internal Revenue

Decision Date29 July 1982
Citation691 F.2d 490
PartiesGoodwin v. C. I. R. 82-3001
CourtU.S. Court of Appeals — Third Circuit

U.S.T.C.

AFFIRMED

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69 cases
  • Waddell v. Comm'r of Internal Revenue
    • United States
    • United States Tax Court
    • April 28, 1986
    ... 86 T.C. 848 86 T.C. No. 53 WARNER R. WADDELL AND JEANETTE WADDELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 1026-83. United States Tax Court Filed April 28, 1986. .         Pursuant to Comp-U-Med's ...Richmond Television Corp. v. United States, 345 F. 2d 901 (4th Cir. 1965), vacated and remanded on other issues 382 U.S. 68 (1965); Goodwin v. Commissioner, 75 T.C. 424, 433 (1980), affd. without published opinion 691 F. 2d 490 (3d Cir. 1982); Madison Gas & Electric Co. v. Commissioner, ......
  • Fort Howard Corp. & Subsidiaries v. Comm'r of Internal Revenue, 6362–92.
    • United States
    • United States Tax Court
    • August 24, 1994
    ... 103 T.C. 345 103 T.C. No. 18 FORT HOWARD CORPORATION AND SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent. No. 6362–92. United States Tax Court. Aug. 24, 1994. .         [103 T.C. 345] James L. Malone III, ...By contrast, there is no question that the financing costs at issue in this case are capital and business-related expenditures. Goodwin v. Commissioner, 75 T.C. 424, 440–441 (1980). This initial characterization and treatment of the expense will be the same regardless of our ......
  • Thomas v. Comm'r of Internal Revenue (In re Estate of Thomas)
    • United States
    • United States Tax Court
    • March 14, 1985
    ......412 84 T.C. No. 32 ESTATE OF JERRY THOMAS (DECEASED), IMOGENE THOMAS, ADMINISTRATRIX, AND IMOGENE THOMAS, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 17715-81 16415-82 512-83 1466-83 1472-83 1475-83 1496-83 1497-83 1498-83 1499-83 1500-83 1502-83 5073-83 ...v. Commissioner, 133 F.2d 200 (6th Cir. 1942), affg. per curiam a Memorandum Opinion of the Board of Tax Appeals; Goodwin v. Commissioner, 75 T.C. 424, 442 (1980), affd. without published opinion 691 F.2d 490 (3d Cir. 1982); Cagle v. Commissioner, 63 T.C. 86, 97 (1974), ......
  • Hoopengarner v. Comm'r of Internal Revenue
    • United States
    • United States Tax Court
    • March 21, 1983
    ... 80 T.C. 538 HERSCHEL H. HOOPENGARNER and ROBERTA S. HOOPENGARNER, PETITIONERS v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT Docket No. 14462-79. United States Tax Court Filed March 21, 1983. .         In April of 1976, ...68 (1965); Bennett Paper Corp. v. Commissioner , 78 T.C. 458 (1982), affd. 699 F.2d 450 (8th Cir. 1983, 83-1 USTC par. 9208); Goodwin v. Commissioner , 75 T.C. 424, 433 (1980), affd. without published opinion 691 F.2d 490 (3d Cir. 1982). Accordingly, we must sustain respondent's ......
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  • Table of Cases
    • United States
    • Washington State Bar Association Washington Partnership and Limited Liability Company Deskbook (WSBA) Table of Cases
    • Invalid date
    ...Falconer v. Comm'r, 40 T.C. 1011 (1963): 29.5(4) Flowers v. Comm'r, 80 T.C. 914 (1983): 28.10(4) Goodwin v. Comm'r, 75 T.C. 424, aff'd, 691 F.2d 490 (3d Cir. 1980): 29.2(2) Hackl v. Comm'r, 118 T.C. 279 (2002), aff'd, 335 F.3d 664 (7th Cir. 2003): 23.4(2) Hensel Phelps Constr. Co. v. Comm'r......

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