Westbrook v. Commissioner

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• concluding that the lack of a personal or recreational purpose had been “outweighed by other facts establishing the lack of a profit motive”
• stating that in order to claim a deduction under section 162, the primary purpose for engaging in the activity must be to earn a profit
• applying this factor against the taxpayers, despite their consultation of experts in the industry’s scientific and technical aspects, based on the failure to “seek expert advice regarding the economic or business aspects”
• “[A] balancing of the nine factors and any other relevant consideration is the proper method for determining whether a profit motive exists.”

Source: CourtListener parenthetical corpus (CC0).

Cited by

30 cases in this archive cite this case; the 20 most cited are listed.

• Streber v. Hunter
  Fifth Circuit· 2000-08-04· cited 171×
• Melton v. Teachers Insurance & Annuity Ass'n of America
  Fifth Circuit· 1997-06-16· cited 168×
• LeClerc v. Webb
  Fifth Circuit· 2005-07-29· cited 113×
• ESTATE OF QUICK v. COMMISSIONER
  U.S. Tax Court· 1998-06-29· cited 75×
• Streber v. Commissioner
  Fifth Circuit· 1998-04-16· cited 67×
• Rebecca Jo Reser v. Commissioner of Internal Revenue
  Fifth Circuit· 1997-05-12· cited 62×
• Stanford v. Commissioner
  Fifth Circuit· 1998-09-03· cited 40×
• Filios v. Commissioner
  First Circuit· 2000-08-22· cited 36×
• Ogden v. Commissioner
  Fifth Circuit· 2001-03-20· cited 25×
• Robert E. Holmes and Carolyn S. Holmes v. Commissioner of Internal Revenue
  Sixth Circuit· 1999-07-01· cited 22×
• Elias v. Lisowski Law Firm, Chtd. (In Re Elias)
  Ninth Circuit· 1997-10-27· cited 22×
• Gerber v. Hoffmann-La Roche Inc.
  S.D. Texas· 2005-07-01· cited 15×
• Alpha I, L.P. v. United States
  Federal Claims· 2010-05-27· cited 15×
• Point South Land Trust v. Gutierrez
  Court of Appeals of Mississippi· 2008-12-16· cited 11×
• Allison v. United States
  Federal Claims· 2008-02-27· cited 11×
• Doe ex rel. Doe v. Rankin County School District
  Mississippi Supreme Court· 2015-11-05· cited 9×
• Ray v. CIR
  Fifth Circuit· 2021-09-14· cited 7×
• Phifer v. CITY OF GRAND RAPIDS, MICHIGAN
  W.D. Michigan· 2009-10-09· cited 6×
• Neben & Starrett, Inc. v. Chartwell Financial Corp.
  Supreme Court· 1996-01-08· cited 6×
• Free-Pacheco v. United States
  Federal Claims· 2014-07-16· cited 3×

Cites

33 cases in this archive are cited by this case; the 20 most cited are listed.

• Welch v. Helvering
  Supreme Court· 1933-11-06· cited 9,823×
• United States v. United States Gypsum Co.
  Supreme Court· 1948-03-08· cited 9,383×
• United States v. Boyle
  Supreme Court· 1985-01-09· cited 1,888×
• United States v. Janis
  Supreme Court· 1976-10-04· cited 1,453×
• Commissioner v. Groetzinger
  Supreme Court· 1987-02-24· cited 704×
• Golanty v. Commissioner
  U.S. Tax Court· 1979-06-05· cited 687×
• David E. Heasley and Kathleen Heasley v. Commissioner of Internal Revenue
  Fifth Circuit· 1990-06-05· cited 199×
• Ramon Portillo and Dolores Portillo v. Commissioner of Internal Revenue
  Fifth Circuit· 1991-06-11· cited 191×
• James P. Thomas and Mary Lou Thomas v. Commissioner of Internal Revenue
  Fourth Circuit· 1986-06-06· cited 171×
• Leo Goldman and Pauline Goldman v. Commissioner of Internal Revenue
  Second Circuit· 1994-11-02· cited 163×
• Camacho v. Bunyan
  Supreme Court· 1986-06-23· cited 146×
• Thomas C. Burger and Marian E. Burger v. Commissioner of Internal Revenue
  Seventh Circuit· 1987-01-07· cited 137×
• Pessin v. Commissioner
  U.S. Tax Court· 1972-12-29· cited 132×
• United States v. General Dynamics Corp.
  Supreme Court· 1987-04-22· cited 123×
• Cwt Farms, Inc. And Cwt International, Inc. v. Commissioner of Internal Revenue
  Eleventh Circuit· 1985-03-19· cited 107×
• Hunter Faulconer, Sr. And Mary T. Faulconer v. Commissioner of Internal Revenue
  Fourth Circuit· 1984-11-20· cited 103×
• Weis v. Commissioner
  U.S. Tax Court· 1990-03-21· cited 103×
• Belknap v. Henderson
  Supreme Court· 1994-11-28· cited 90×
• In the Matter of E.C. Henderson and Phyllis Henderson, Debtors. E.C. Henderson and Phyllis Henderson v. Lee Belknap
  Fifth Circuit· 1994-04-20· cited 86×
• CWT Farms, Inc. v. Commissioner
  U.S. Tax Court· 1982-12-23· cited 83×

Other cases named Westbrook v. Commissioner

1 other CourtListener record shares this case name.

• Westbrook v. Commissioner
  U.S. Tax Court· 1980-09-23· cited 9×