# Noyce v. Commissioner

> United States Tax Court · December 16, 1991 · 97 T.C. 670

URL: https://www.frixlaw.com/law-library/cases/4486614

## Case

- **Full name:** ROBERT N. NOYCE AND ANN S. BOWERS NOYCE v. COMMISSIONER OF INTERNAL REVENUE
- **Court:** United States Tax Court
- **Decided:** December 16, 1991
- **Citations:** 97 T.C. 670; 97 T.C. No. 46; 1991 U.S. Tax Ct. LEXIS 108
- **Precedential status:** Published
- **Opinion:** Dissent by Parr
- **Judges:** RUWE,NIMS,CHABOT,KORNER,SWIFT,GERBER,WRIGHT,WELLS,WHALEN,COLVIN,BEGHE
- **Cited by:** 28 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4486614

## How later opinions describe it (automated extraction)

- concluding that the taxpayer personally incurred airplane expenses pursuant to Intel's written travel reimbursement policy requiring its officers to incur certain expenses for Intel's benefit without reimbursement

## Opinion text

PARR, J, dissenting: In addition to the reasons set forth in the dissent of Judge Jacobs, with which I agree, I would also find that use of petitioner’s private plane “did not arise directly out of the exigencies of the business of the corporation.” Noland v. Commissioner, 269 F.2d 108, 113 (4th Cir. 1959), affg. a Memorandum Opinion of this Court.
Parker, J., agrees with this dissent.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4486614. Public record. Not legal advice.