Meyer A. Mathiasen and Evelyn Mathiasen v. Commissioner of Internal Revenue
310 F.2d 738, 11 A.F.T.R.2d (RIA) 363
CourtCourt of Appeals for the Third Circuit
DecidedDecember 28, 1962
Docket13951_1
StatusPublished
Cited by1 cases
This text of 310 F.2d 738 (Meyer A. Mathiasen and Evelyn Mathiasen v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Third Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Meyer A. Mathiasen and Evelyn Mathiasen v. Commissioner of Internal Revenue, 310 F.2d 738, 11 A.F.T.R.2d (RIA) 363 (3d Cir. 1962).
Opinion
Upon review of the record we find no error in the holding of the Tax Court that the payment made by the petitioners (taxpayers) in compromise of litigation was not a deductible expense under either Section 162 or Section 212 of the Internal Revenue Code of 1954.
The Decision of the Tax Court will be affirmed.
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Related
Harrison E. Spangler and Myrtle B. Spangler v. Commissioner of Internal Revenue
323 F.2d 913 (Ninth Circuit, 1963)
Cite This Page — Counsel Stack
Bluebook (online)
310 F.2d 738, 11 A.F.T.R.2d (RIA) 363, Counsel Stack Legal Research, https://law.counselstack.com/opinion/meyer-a-mathiasen-and-evelyn-mathiasen-v-commissioner-of-internal-revenue-ca3-1962.