Legal Opinion
Roger C. Brewin and Mary T. Brewin v. Commissioner of Internal Revenue, Kurt H. And Jolanda M. Teil v. Commissioner of Internal Revenue
Court of Appeals for the D.C. Circuit
Decided January 21, 1981No. 79-2433, 79-2510PublishedCited by 21 opinions
1Opinion of the Court
Opinion for the court filed by District Judge JUNE L. GREEN.
JUNE L. GREEN, District Judge:
This is an appeal from the determinations by the Tax Court upholding the Commissioner’s assessment of income tax deficiencies against taxpayers, Kurt Teil and Roger Brewin, for the years 1972 and 1971, respectively. Teil v. Commissioner, 72 T.C. 841 (1979), (hereinafter Teil); Brewin v. Commissioner, 72 T.C. No. 87 (September 12, 1979) (hereinafter Brewin). Appellants assert that as foreign service officers, they may deduct the food, lodging and transportation expenses which they made during their…
2Cases cited3 opinions
- Bruce Cornwall and Louise B. Stratton v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1971
- David I. And R. Lee Hitchcock v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1978
- Teil v. CommissionerUnited States Tax Court · 1979
3Cited by21 opinions
- Berkery v. CommissionerUnited States Tax Court · 1988
- John H. Whitehouse and Carol A. Whitehouse v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1992
- Peat Oil & Gas Assocs. v. CommissionerUnited States Tax Court · 1993
- CNT Investors, LLC v. Comm'rUnited States Tax Court · 2015
- Soboleski v. CommissionerUnited States Tax Court · 1987
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