Legal Opinion
William W. Steinhort and Mildred Steinhort v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided August 11, 1964No. 20331PublishedCited by 134 opinions
1Opinion of the Court
JOHN R. BROWN, Circuit Judge:
This case presents the old, old question of the tax deductibility of transportation *498costs going to and from work.1 More precisely, the question probably is what is the place of work? And does it matter that the “place of work” actually is a great number of physical places to and from which the wage-earner-taxpayer must intermittently go? All of these problems are presented by the decision of the Tax Court confirming the action of the Commissioner. By it the cost of transportation, including depreciation and operating expenses of a privately owned automobile, were…
2Cases cited45 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Cooley v. Board of Wardens of Port of Philadelphia Ex Rel. Soc. for Relief of Distressed PilotsSupreme Court of the United States · 1852
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- Helvering v. WinmillSupreme Court of the United States · 1938
- Heuer v. CommissionerUnited States Tax Court · 1959
40 more not listed; retrieve them via the Exa API.
3Cited by134 opinions
- Commissioner v. StidgerSupreme Court of the United States · 1967
- Curphey v. CommissionerUnited States Tax Court · 1980
- Green v. CommissionerUnited States Tax Court · 1972
- Maurice M. Wills and Gertrude E. Wills v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1969
- Feistman v. CommissionerUnited States Tax Court · 1974
129 more not listed; retrieve them via the Exa API.