RUBIO

v.

COLLECTOR OF INTERNAL REVENUE

Citator

Cited By

• Commissioner of Internal Revenue v. Textile Mills Sec. Corp., 117 F.2d 62 (3d Cir. 1940)
  …Co. v. Commissioner, 2 Cir., 47 F. 2d 178; Chicago, R. I. & P. Ry. Co. v. Commissioner, 7 Cir., 47 F. 2d 990, certiorari denied, 284 U.S. 618, 52 S.Ct. 7, 76 L.Ed. 527; Great Northern Ry. Co. v. Commissioner, 8 Cir., 40 F. 2d 372, certiorari denied, 282 U.S. 855, 51 S.Ct. 31, 75 L.Ed. 757, and United States v. Sullivan, 274 U.S. 259, 47 S.Ct. 607, 71 L.Ed. 1037, 51 A.L.R. 1020. Quite apart from the foregoing, however, we cannot perceive how the taxpayer’s lobbying expenses under the circumstances of the ca…
• Arnold R. and Marion R. Blitzer v. The United States, 684 F.2d 874 (Ct. Cl. 1982)
  …oodward, supra, 397 U.S. at 577, 90 S.Ct. at 1306; Idaho Power, supra; Southern Natural Gas Co. v. United States, 188 Ct.Cl. 302, 372-80, 412 F. 2d 1222, 1264-69 (1969); Great Northern Ry. v. Commissioner, 40 F. 2d 372 (8th Cir. 1930), cert. denied, 282 U.S. 855, 51 S.Ct. 31, 75 L.Ed. 757 (1930).18 From the evidence in the record it appears that most of the services performed by SPI in 1973 gave rise to capital expenditures. To the extent that the 1973 SPI fee payment is allocable to services ancillary to…