James Cavanaugh, Jr. v. CIR

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Case overview

Case Number:

18-60299

Court:

Appellate - 5th Circuit

Nature of Suit:

Tax Court 

  1. April 01, 2019

    Biz Owner Can't Deduct Wrongful Death Settlement: 5th Circ.

    Litigation expenses that do not arise in the course of business are not deductible as a business expense, the Fifth Circuit ruled in upholding a district court decision against a cleaning company.

  2. October 19, 2018

    Biz Owner Can Deduct Lawsuit Defense Costs, 5th Circ. Told

    The owner of a cleaning company has told the Fifth Circuit Court of Appeals that his business should be able to deduct his legal fees incurred during a wrongful death suit, which was settled for $2.3 million, even though the case did not involve business activities.

  3. October 05, 2018

    Biz Can't Deduct Owner's Legal Costs, 5th Circ. Told

    Legal expenses incurred by a business owner in the wrongful death suit of his girlfriend are not deductible because the incident had nothing to do with the firm's profit-making activities, the Internal Revenue Service said in a brief filed Thursday in the Fifth Circuit.

  4. August 09, 2018

    Biz Owner Asks 5th Circ. To Deduct Wrongful Death Legal Fees

    The owner of a cleaning company has asked the Fifth Circuit to reverse a decision by the U.S. Tax Court disallowing a deduction of about $2.3 million in legal expenses related to defending a wrongful death lawsuit.