Legal Opinion
United States v. Sherrill O. And Doris M. Woodall, Husband and Wife, United States of America v. Glenn S. And Margaret H. Mills, Husband and Wife
Court of Appeals for the Tenth Circuit
Decided May 6, 1958No. 370PublishedCited by 57 opinions
1Opinion of the Court
PICKETT, Circuit Judge.
These two cases, with independent factual backgrounds, but presenting identical legal questions, have been consolidated for disposition. They present two interrelated issues: (1) whether an amount received by an employee as reimbursement for the costs of relocating himself and his family at the place of his new employment is gross income for income tax purposes; and (2) whether such costs are deductible business expenses.
In April, 1954, while otherwise employed at Dallas, Texas, the plaintiff Woodall accepted employment with the Sandia Corporation which would be…
2Cases cited22 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
17 more not listed; retrieve them via the Exa API.
3Cited by57 opinions
- United States v. Lee W. Tauferner and Carolyn E. TaufernerCourt of Appeals for the Tenth Circuit · 1969
- John M. Casper v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1986
- Commissioner of Internal Revenue v. Walter H. Mendel and Lillian Mendel, Walter H. Mendel and Lillian Mendel v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1965
- Henry L. Boone and Nancy M. Boone v. United StatesCourt of Appeals for the Fifth Circuit · 1973
- Kobacker v. CommissionerUnited States Tax Court · 1962
52 more not listed; retrieve them via the Exa API.