Legal Opinion
George W. Gino and Emilie R. Gino v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided June 16, 1976No. 74-1484PublishedCited by 36 opinions
1Opinion of the Court
OPINION
Before DUNIWAY, CARTER and TRASK, Circuit Judges. PER CURIAM:
The Commissioner of Internal Revenue (Commissioner) has appealed from an adverse decision of the Tax Court regarding a “home-office” deduction claimed by taxpayers. The opinion of the Tax Court is reported at 60 T.C. 304 (1973). 1
The essential facts are not in dispute. Taxpayers, husband and wife, were high school teachers employed in the Los Angeles School System during the tax years in question, 1966, 1967 and 1968. In this period both performed non-classroom duties at home in connection with their employment. They spent…
2Cases cited3 opinions
- United States v. CorrellSupreme Court of the United States · 1967
- Commissioner v. StidgerSupreme Court of the United States · 1967
- Gino v. CommissionerUnited States Tax Court · 1973
3Cited by36 opinions
- The Estate of Grace E. Lang, Deceased. Richard E. Lang v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1980
- Browne v. CommissionerUnited States Tax Court · 1980
- Frank F. And Judith J. Foil v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1990
- Lewis v. CommissionerCourt of Appeals for the Ninth Circuit · 1977
- Rensselaer Polytechnic Institute v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1984
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