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United States Vs. Gilmore

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  • US Supreme Court
  • Feb 18, 1963

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45 entries 2 linked 43 unlinked
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  1. United States Vs. Pyne US Supreme Court · Apr 28, 1941
  2. Trust of Bingham Vs. Commissioner US Supreme Court · Jun 04, 1945
  3. U.S. 39 (1963) U.S. Supreme Court United States v. Gilmore
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  4. U.S. 39 (1963) United States v. Gilmore
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  5. Gilmore v. Gilmore
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  6. a)(1). In Higgins v. Commissioner
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  7. incurred in connection with such activities were not tax deductible. Similar results were reached in United States v. Pyne
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  8. U. S. 127 , and City Bank Farmers Trust Co. v. Helvering
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  9. As noted in McDonald v. Commissioner
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  10. the requirement that the income-producing activity qualify as a trade or business. Trust of Bingham v. Commissioner
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  11. The answer to this question has already been indicated in prior cases. In Lykes v. United
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  12. U.S. at 343 U. S. 125 -126. In Kornhauser v. United
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  13. view unpersuasive. Baer v. Commissioner
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  14. Compare Lewis v. Commissioner
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  15. F.2d 821 (C.A.2d Cir.), and Douglas v. Commissioner
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  16. T.C. 349, with Gilmore v. United
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  17. States, 290 F.2d 942 (Ct.Cl.) -- the present case -- and Baer v. Commissioner
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  18. See Pereira v. Pereira
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  19. Lenninger v. Lenninger
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  20. Huber v. Huber
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  21. See Barham v. Barham
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  22. Wilson v. Wilson
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  23. Besides the present case see to the same effect, e.g., Patrick v. United
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  24. Owens v. Commissioner
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  25. Bowers v. Commissioner
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  26. McMurtry v. United
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  27. Expenses incurred in divorce litigation have generally been held to be nondeductible. See, e.g., Richardson v. Commissioner
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  28. Smith's Estate v. Commissioner
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  29. Joyce v. Commissioner
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  30. Tressler v. Commissioner
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  31. Howard v. Commissioner
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  32. Davis v. United
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  33. U.S. Supreme Court United States v. Gilmore
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  34. In Higgins v. Commissioner
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  35. and City Bank Farmers Trust Co. v. Helvering
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  36. McDonald v. Commissioner
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  37. In Lykes v. United
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  38. In Kornhauser v. United
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  39. Baer v. Commissioner
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  40. (C.A.2d Cir.), and Douglas v. Commissioner
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  41. Gilmore v. United
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  42. and Baer v. Commissioner
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  43. Patrick v. United
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  44. Richardson v. Commissioner
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  45. Davis v. United
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