SUTHERLAND LUMBER-SOUTHWEST, INC. v. COMMISSIONER

Docket No. 23936-97.

114 T.C. 197 (2000)

SUTHERLAND LUMBER-SOUTHWEST, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 28, 2000.


Attorney(s) appearing for the Case

Anne G. Batter, for petitioner.

Robert M. Fowler, for respondent.


OPINION

GERBER, Judge:

The parties filed cross-motions for partial summary judgment, seeking resolution of whether petitioner is allowed to deduct its expenses in operating its company aircraft for the benefit of employees or whether the deduction is limited to the value of the use of the aircraft — the amount reportable by petitioner's employees. The parties' controversy raises the question of whether...

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