From our private database of 22,600+ case briefs...
Palo Alto Town & Country Village, Inc. v. Commissioner
United States Court of Appeals for the Ninth Circuit
565 F.2d 1388 (1978)
Palo Alto Town & Country Village, Inc. (Town & Country) (plaintiffs) paid Commander Aviation, Inc., to keep a plane on standby for business use. The president of Town & Country, Ronald Williams, also owned Commander Aviation. Town & Country personnel, including Williams, would use the plane to go on business trips or fly prospective tenants in to visit Town & Country’s shopping centers, saving money by having the plane available instead of having to charter a plane each time they needed one. In one emergency, the plane was used to make a trip that saved Town & Country $1 million in interest on a loan. Town & Country deducted the cost of the plane on its income-tax returns as a business expense. The United States Tax Court held that Town & Country could only deduct ordinary and necessary business expenses and limited Town & Country to deducting the cost of the plane when it was flying. The tax court explained that Town & Country did not use the plane enough to justify keeping it on standby, making the expense unnecessary. Town & Country appealed.
Rule of Law
Holding and Reasoning (Schnacke, J.)
What to do next…
Unlock this case brief with a free (no-commitment) trial membership of Quimbee.
You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 519,000 law students since 2011. Some law schools—such as Yale, Berkeley, and Northwestern—even subscribe directly to Quimbee for all their law students.Unlock this case briefRead our student testimonials
Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.
Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students.Learn about our approachRead more about Quimbee
Here's why 519,000 law students have relied on our case briefs:
- Written by law professors and practitioners, not other law students. 22,600 briefs, keyed to 984 casebooks. Top-notch customer support.
- The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
- Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
- Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.