kcjenkins Posted May 25, 2007 Report Posted May 25, 2007 This was posted on TaxTalk today. I suspect some of you will want to add it to your "Cohen Case Files" list. Someone mentioned Cohan a few weeks ago. See Nguyen v. Comm, T. C. Summary Opinion 2007-80 which was filed May 23, 2007. Cohan v. Comm, 39 f.2d 540 (2d Cir. 1930) was referred to in this case. You may get a point or two from the current case if you still have a question. Harold C. Ingram, CPA Quote
kcjenkins Posted May 29, 2007 Author Report Posted May 29, 2007 You're welcome. Since that is something that comes up every now and then, I like to keep up with when and how it is cited, as over time the courts tend to shift direction now and then. Quote
lbbwest Posted May 29, 2007 Report Posted May 29, 2007 You're welcome. Since that is something that comes up every now and then, I like to keep up with when and how it is cited, as over time the courts tend to shift direction now and then. The Nguyen Case was a "Summary" judgement and can't be cited. Quote
kcjenkins Posted May 29, 2007 Author Report Posted May 29, 2007 No, but the Cohan case was cited in it, and that was what I was interested in. Quote
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