Legal Opinion
Ney v. United States
Court of Appeals for the Eighth Circuit
Decided December 24, 1948No. 13770PublishedCited by 33 opinions
1Opinion of the Court
GARDNER, Chief Judge.
This was an action brought by appellant to recover $4823.40 as reasonable and necessary traveling expenses while he was away from home in pursuit of trade or business during the taxable years 1942, 1943 and 1944, it being alleged that he failed to deduct these amounts in his tax returns for said years. For convenience the appellant will be referred to as plaintiff.
On or about July 1, 1942, plaintiff accepted employment with the Office of Price Administration and he continued in that employment until December 31, 1945. During these years he maintained his home and family…
2Cases cited10 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Barnhill v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1945
- O'Hara v. CommissionerUnited States Tax Court · 1946
- Bark v. CommissionerUnited States Tax Court · 1946
5 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- Commissioner of Internal Revenue v. James E. Peurifoy, Paul v. Stines and Betty O. Stines, John S. Hall and Doris D. HallCourt of Appeals for the Fourth Circuit · 1958
- Leo C. Cockrell, and Carol P. Cockrell v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Charles Crowther and Ivy L. Crowther v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Harvey v. CommissionerUnited States Tax Court · 1959
- Courtney v. CommissionerUnited States Tax Court · 1959
28 more not listed; retrieve them via the Exa API.