Brewin v. Commissioner
United States Tax Court
Venue for appeal of Tax Court cases lies in the judicial district in which the taxpayer resides. Sec. 7482, I.R.C. 1954. Held, for purposes of sec. 7482 the term residence means domicile. Held, further, expenditures incurred while taxpayer is on home leave are not deductible under sec. 162.
1Opinion of the Court
Roger C. Brewin and Mary T. Brewin, Petitioners v. Commissioner of Internal Revenue, Respondent
Brewin v. Commissioner
Docket No. 1887-74
United States Tax Court
72 T.C. 1055; 1979 U.S. Tax Ct. LEXIS 62;
September 12, 1979, Filed
Decision will be entered for the respondent.
Venue for appeal of Tax Court cases lies in the judicial district in which the taxpayer resides. Sec. 7482, I.R.C. 1954. Held, for purposes of sec. 7482 the term residence means domicile. Held, further, expenditures incurred while taxpayer is on home leave are not deductible under sec. 162.
Roger C. Brewin, pro se.
Charles S.…
2Cases cited9 opinions
- TEXAS v. FLORIDA Et Al.Supreme Court of the United States · 1939
- Golsen v. CommissionerUnited States Tax Court · 1970
- Brewin v. CommissionerUnited States Tax Court · 1979
- Bruce Cornwall and Louise B. Stratton v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1971
- Stratton v. CommissionerUnited States Tax Court · 1969
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