Legal Claim From the facts provided, it appears th 
.... Higginbotham-Bailey-Logan Co. v. Comm., 8 BTA 566 (1927); LeLandais v. Comm.,
TC Memo 1976-345. .... White v. Comm.,
TC Memo 1971-13. ....
(1656
7
)
CORPORATE TRAVEL EXPENSE DEDUCTION
.... º1.274) and only when the relevant business activities occur away from home (Garnett E. Bailey, 49 TCM 141,
TC Memo 1984-610). ....
(1047
4
)
CORPORATE TRAVEL EXPENSE DEDUCTION Issue Presente
.... (1.274) and only when the relevant business activities occur away from home (Garnett E. Bailey, 49 TCM 141,
TC Memo 1984-610). The ....
(1047
4
)
S Corporations and Partnerships
.... the profits and losses of the business."5 The key feature of a partnership is the proprietary interest of all the partners, Wheeler v. Comr.,
TC Memo 1978-208. ....
(3638
15
)
Dividend Payouts
.... tax bill penalties for delaying and advancing frivolous arguments. Cite: William H. Johnson and Nancy S. Johnson,
TC Memo 2004-107
(1808
7
)
Civil Tax Procedure
.... or identity of an information in an appeals case is contained in the Appeals Case
Memo. .... Rule came into effect with the case of Jack E. Golsen (54
TC 742, 1970 ....
(3122
12
)
