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Woodward Vs. Commissioner
Cites for this judgment
- US Supreme Court
- Apr 20, 1970
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U.S. 572 (1970) U.S. Supreme Court Woodward v. CommissionerSearch
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U.S. 572 (1970) Woodward v. CommissionerSearch
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Page 397 U. S. 573 MR. JUSTICE MARSHALL delivered the opinion of the Court. This case and United States v. HiltonSearch
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interest. The trial court fixed a value, which was slightly reduced on appeal by the Iowa Supreme Court, Woodward v. QuigleySearch
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proceedings between this decision and the decision of the Court of Appeals for the Seventh Circuit in United States v. HiltonSearch
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a)-2(e), and as approved by this Court in Helvering v. WinmillSearch
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U. S. 79 (1938), and Spreckels v. CommissionerSearch
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costs incurred in the acquisition or disposition of such property are capital expenditures. See, e.g., Spangler v. CommissionerSearch
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in incurring them is to defend or perfect title. See, e.g., Rassenfoss v. CommissionerSearch
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Industrial Aggregate Co. v. UnitedSearch
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Ruoff v. CommissionerSearch
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negotiating a purchase of the minority stock would have been capital expenditures. See Atzingen-Whitehouse Dairy Inc. v. CommissionerSearch
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of the stock. Helvering v. WinmillSearch
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with this Court's recent ruling on the characterization of litigation expenses for tax purposes in United States v. GilmoreSearch
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Brief any citation in this list with AI Studio
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Other federal court decisions on the point are in conflict. Compare Boulder Building Corp. v. UnitedSearch
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D.C.W.D. Okla.1954) (holding appraisal proceeding costs capital expenditures), with Smith Hotel Enterprises, Inc. v. NelsonSearch
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D.C.E.D. Wis.1964) (holding such costs deductible as ordinary and necessary business expense). And see Heller v. CommissionerSearch
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Naylor v. CommissionerSearch
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allows deductions for the ordinary and necessary expenses of nonbusiness profitmaking activities. See United States v. GilmoreSearch
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U. S. 39 , 372 U. S. 44 -45 (1963). Heller v. CommissionerSearch
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See Hochschild v. CommissionerSearch
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Court of Appeals viewed Iowa law differently, and it seems to us that it was correct in so doing. See United States v. HiltonSearch
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Petschek v. UnitedSearch
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the negotiated price and yet considered deductible in the case of the price fixed by law. See Isaac G. Johnson & Co. v. UnitedSearch
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U.S. Supreme Court Woodward v. CommissionerSearch
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and United States v. HiltonSearch
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the Iowa Supreme Court, Woodward v. QuigleySearch
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United States v. HiltonSearch
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and Spreckels v. CommissionerSearch
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Spangler v. CommissionerSearch
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Rassenfoss v. CommissionerSearch
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See Atzingen-Whitehouse Dairy Inc. v. CommissionerSearch
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Compare Boulder Building Corp. v. UnitedSearch
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Smith Hotel Enterprises, Inc. v. NelsonSearch
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Heller v. CommissionerSearch
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Naylor v. CommissionerSearch
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See United States v. GilmoreSearch
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See United States v. HiltonSearch
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Petschek v. UnitedSearch
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See Isaac G. Johnson & Co. v. UnitedSearch
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United States v. GilmoreSearch
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