Legal Opinion
Commissioner of Internal Revenue v. James E. Peurifoy, Paul v. Stines and Betty O. Stines, John S. Hall and Doris D. Hall
Court of Appeals for the Fourth Circuit
Decided May 19, 1958No. 7479_1PublishedCited by 166 opinions
1Opinion of the Court
HAYNSWORTH, Circuit Judge.
We have for review a decision of the Tax Court 1 which held that the Commissioner had improperly assessed deficiencies of income tax to three construction workers. The claimed deficiencies arose upon the disallowance by the Commissioner of living expenses of the three, workers while each was employed upon a construction project at Kinston, North Carolina, and of the travel expense of each when, upon the termination of his employment, he returned to his residence.
The taxpayer, Peurifoy, an unmarried individual, maintained a residence at Kure Beach near Wilmington,…
2Cases cited13 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Schurer v. CommissionerUnited States Tax Court · 1944
- Barnhill v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1945
- Bercaw v. CommissionerCourt of Appeals for the Fourth Circuit · 1948
- Carragan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1952
8 more not listed; retrieve them via the Exa API.
3Cited by166 opinions
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- Kroll v. CommissionerUnited States Tax Court · 1968
- Garlock v. CommissionerUnited States Tax Court · 1960
- Norwood v. CommissionerUnited States Tax Court · 1976
- John J. Harvey and Irma P. Harvey v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
161 more not listed; retrieve them via the Exa API.